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2014 (11) TMI 331 - AT - Central ExciseWaiver of pre deposit - Distribution of CENVAT Credit relating to exempted unit availing area based exemption - Held that:- at Pantnagar unit of applicant is manufacturing some exempted goods. As per Rule 7(b) of the Cenvat Credit Rules, 2004, it is clear that credit of service tax is attributable to service used by any unit exclusively engaged in the manufacture of exempted goods or for providing exempted services shall not be distributed. Therefore, whatever credit is attributable to exempted goods may not be distributed by the applicant. In these circumstances, applicants have failed to make out a case of complete waiver of pre-deposit. - Partial stay granted.
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