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2015 (1) TMI 1186 - AT - Central ExciseCENVAT Credit - input services - Credit taken on the strength of debit notes - Imposition of equivalent penalty - Held that:- Appellants have availed input service tax credit based on the debit notes for the input services received on professional fees, and internet tele- communication service amounting to ₹ 83,722/-. The appellants relied upon the decisions of the Tribunal in the cases of Jalaram Plastic Work (2012 (4) TMI 130 - CESTAT, AHMEDABAD ) and Grasim Industries Ltd. (2011 (7) TMI 944 - CESTAT, NEW DELHI) wherein the Tribunal dismissed the Revenue's appeal and held that credit cannot be denied purely on the basis of debit notes. The decision of the Tribunal in the case of Friends & Friends Shipping Pvt. Ltd. (2013 (11) TMI 768 - CESTAT AHMEDABAD), as relied upon by the learned AR, is not applicable to the present case as in that case the issue related to eligibility of service tax paid by the CHA on behalf of the appellant for the service rendered by Kandla Port Trust and Kandla Dock Labour Board where the CHA issued the debit note. In the present case, the appellant availed the credit on the service tax paid on professional fee and internet telecommunication service. In view of the Tribunal's decision, as relied upon by the learned counsel, the appellants have made out a prima facie case for waiver of predeposit of entire dues. Accordingly, I grant waiver of predeposit of entire dues and stay its recovery during the pendency of the appeal - Stay granted.
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