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2014 (11) TMI 504 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - Trading activity - Held that:- Bench in the case of Lacto Cosmetics (Vapi) Pvt.Ltd Vs CCE Daman [2012 (12) TMI 642 - CESTAT AHMEDABAD] and Gulf Oil Corpn. Ltd. Vs CCE Vapi [2012 (8) TMI 45 - CESTAT, AHMEDABAD] has held that credit with respect to services availed in trading activities is not admissible. High Court of Gujarat in the case of Lally Automobiles Pvt.Ltd Vs Commissioner (Adjudication) Central Excise [2013 (10) TMI 863 - DELHI HIGH COURT] has also ordered for a pre-deposit in one such case. appellant has not made out a, prima facie, case for complete waiver of the confirmed demand - Partial stay granted.
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