Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 665 - HC - Service TaxWaiver of pre-deposit - valuation - credit on inputs supplied to the job worker for fabrication of excisable goods on which job worker on which job worker did not avail credit - Held that:- The first issue on the availment of cenvat credit twice, is an arguable issue and the second issue on the difference between the billed amount and the actual amount received on the basis of the ST-3 returns over which an explanation has been given, however, not accepted by the Department, is a matter for reconciliation by the Tribunal. - Taking note of the total amount of demand under the adjudication order amounting to ₹ 74.00 lakhs (approx.), the Tribunal ordered pre-deposit of ₹ 20 lakhs. Tribunal has not considered the legal aspect of the prima facie plea that whether cenvat credit is eligible or not in respect of inputs as well as finished products, as contended by the assessee. However, insofar as inputs consigned by branch office and the claim of service tax on the basis of ST-3 returns, we find that there are some prima facie case in favour of the Department. Therefore, pre-deposit requires to be ordered. The order of the Tribunal dated 07.01.2015 is modified to the effect that the appellant shall make a pre-deposit of ₹ 10,00,000/- (Rupees Ten Lakhs only) towards pre-deposit on or before 31.03.2015 - Decided partly in favor of assessee.
|