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2014 (3) TMI 350 - CESTAT MUMBAIWaiver of pre-deposit of input service credit - Manpower Recruitment Agency Services - Held that:- in this case appellant has taken the credit on the strength of duty paid invoice of service received by them which is not in dispute. Further if this Tribunal decides in favour of the revenue that the job worker is required to pay service tax then also, the appellant is entitled to take input service credit. In these circumstances, appellant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the requirement of pre-deposit of the impugned demands - Matter remitted back - Decided in favour of assessee.
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