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2014 (7) TMI 241 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - input services - port services - Held that:- On the amount of ₹ 11.31 Crores confirmed by the adjudicating authority, appellant has relied upon the case laws mentioned in Para 2 above wherein Royalty charges, Renting of immovable property in Port area etc have been held to be not covered within the scope of 'port services' during the relevant period. Appellant has, prima facie , made out a case of complete waiver of demand with respect to the port services. deposits, already made by the appellant and appropriated by the adjudicating authority, are enough deposit to grant stay on recoveries of the remaining amounts. - Stay granted.
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