Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 199 - AT - Service TaxWaiver of pre deposit of Service Tax and CENVAT Credit - Inclusion of value of free issue materials received by the Applicant, in the taxable value - Held that:- Following decision of Bhayana Builders (P) Ltd. vs. CST, Delhi [2013 (9) TMI 294 - CESTAT NEW DELHI] - Decided in favour of assessee. Whether the services rendered by the Applicant, are in the nature of 'Construction Services' or 'Works Contract Services' for the period, 2004-05 - Held that:- availment of CENVAT Credit by the Applicant on inputs services, which have been used for all the output services i.e. taxable and exempted services, also cannot be said to be not irregular, at this stage, without considering the evidence on record adduced by both sides. In the result, the Applicant could not able to make out a prima facia for total waiver of the dues adjudged relating to demand of CENVAT Credit and rendering of 'Commercial or Industrial Construction Services' for the period, 2004-05 - Conditional stay granted.
|