2014 (6) TMI 691 - AT - Service Tax

Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - Held that - It does not appeal to commonsense how post service obligation of the appellant was a disintegrated activity to deny Cenvat credit. Prima facie there appears a case of balance of convenience in favour of appellant. Accordingly there shall be waiver of pre-deposit during pendency of the appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the denial of Cenvat credit for post sale service provided through authorized service stations. The tribunal found that the post service obligation was not a disintegrated activity, and there was a balance of convenience in favor of the appellant. Pre-deposit was waived during the appeal.