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2014 (9) TMI 834 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - Revenue denies the service tax element reimbursed to the dealer to be claimed as input credit - Reimbursement of service tax as Input service tax - Held that:- there is no strong evidence to repel the argument of the learned Counsel as to deposit of service tax by the dealers. No doubt, the same service provided by dealers that ought to have been provided by principal, should not be subjected to double taxation. Accordingly, prima facie, following the order passed by the Tribunal in the case of Samsung India Electronics Pvt. Ltd. vs. CCE, Noida [2009 (7) TMI 1073 - CESTAT NEW DELHI], there shall be waiver of requirement of pre-deposit during pendency of appeal - stay granted.
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