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2014 (12) TMI 462 - AT - Service TaxWaiver of pre deposit - Cenvat credit - input services - construction of a technology park for renting out for various firms and service - Held that:- services are definitely relatable services and have been used for construction of the premises. We have also find reliance placed on the decisions in the case of Navratan SG Highway Properties Pvt. Ltd. Vs. CST, Ahmedabad - [2012 (7) TMI 316 - CESTAT, AHMEDABAD] and C.C.E, Visakhapatnam-II vs. Sai Samhita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] is applicable to the facts of this case. - issue relates to liability of various services for the period before construction was completed and even in that case, exemption for construction service and other services were held to be eligible - appellant has made out a prima facie case for complete waiver of pre-deposit of the adjudged dues. Accordingly, requirement of pre-deposit of waived and stay against recovery is granted during pendency of the appeal. - Stay granted.
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