Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 574 - AT - Central ExciseWaiver of pre-deposit - CENVAT credit availed on supplementary invoice issued by Job worker - belated payment of service tax by the Job Worker on BAS service - On the basis of the audit objection, the job worker paid the service tax and supplementary invoices were issued - denial as per Rule 9(1)(bb) of the CENVAT Credit Rules, 2004 - Held that:- During the course of an audit objection, the job worker paid the service tax and raised supplementary invoices. As no show-cause notice was issued to the job worker to determine the fact that they have evade the payment of service tax by way of fraud, collusion or willful mis-statement or suppression of facts or contravention of Central Excise Act/Rules. Therefore, prima facie the applicant has made out a case for availment of service tax as per Rule 9(1)(bb) of the Central Excise Rule, 2004. Accordingly, waiver of the requirement of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal is granted - Stay granted.
|