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2014 (12) TMI 421 - AT - Service TaxWaiver of pre deposit - Cenvat credit - admissibility of credit on inputs/capital goods, namely structures of iron and steel towers and pre-fabricated buildings etc. - Held that:- As regards the impugned Cenvat Credit of ₹ 1,13,90,700/- relating to input services the appellants have referred to several judgments mentioned above in their support where full waiver has been granted even in respect of this issue. Appellants have categorically stated that the situation of the type referred to by the Ld. AR does not exist in their case. Appellants have not sought waiver of pre-deposit of credit of ₹ 4,99,997/- denied for being availed of without proper documents - partial stay granted.
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