Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 415 - AT - Service TaxWaiver of pre deposit - Irregular CENVAT Credit availed - Management Consultancy Services - Held that:- adjudicating authority has committed an error in coming to such a conclusion as the Hon’ble High Court of Gujarat in the case of CCE, Ahmedabad-II v. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] has held that Cenvat credit of the service tax paid on Management Consultancy Services can be availed in full, if such services are not exclusively used for exempted services or manufacturing of exempted product. It is undisputed in the case in hand that the appellant is a manufacturer of final product, on which duty liability is discharged when cleared for home consumption and exports also made under bond/LUT. If that be so, we find that the appellant has made out a prima facie case for the waiver of the pre-deposit of the amount involved, as it is not in dispute that the service provider has discharged the service tax liability under the category of ‘Management Consultancy Services’, there is no proceedings issued against service provider - Stay granted.
|