Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 873 - AT - Central ExciseWaiver of pre-deposit - Availment of CENVAT Credit - Held that:- as regards the service tax paid on canteen service, housekeeping service and repairing of motor vehicles, prima facie credit seems to be available to the appellant as these are required for the purpose of conducting the business activity. There are various case laws which have decided as to these services are eligible as input services - appellant needs to be put to some condition at least in respect of the input credit availed by him on the commission agents invoices which indicated service tax paid. On specific query from the bench, ld. counsel submits that the service tax credit availed on the services rendered by commission agent comes to approximately Rs.2.50 lakhs - Conditional stay granted.
|