Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 715 - AT - Service TaxWaiver of pre deposit - Works Contract service - utilization of CENVAT Credit - Held that:- Commissioner has confirmed the demand on the ground that the appellant could not place before him necessary evidence to establish that the accepted tax liability has been discharged. The appellant, on the other hand, before this forum for the first time, produced certain documents/evidences including payment by utilizing CENVAT Credit, in support of their claim of discharge of the entire service tax liability. Both sides agree that the documents need to be verified to ascertain the payment of admitted service tax liability. At this stage, taking note of the concern of the Revenue that the appellant be put into terms in remanding the case, we direct the appellant to deposit ₹ 1.5 Crores within eight weeks - Matter remanded back - Decided conditionally in favour of assessee.
|