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2015 (12) TMI 437 - AT - Service TaxCENVAT Credit - installation of ‘Kaccha Sheds’ used for storage of raw materials, etc., used in the manufacture of the finished goods - Held that:- As per the definition of ‘input services’ given in Rule 2(l) applicable at the relevant time all services availed within the factory in or in relation to manufacture were entitled for Cenvat credit. Prima facie, appellant has made out a case for complete waiver from pre-deposit of the amounts confirmed. Accordingly, it is ordered that there will be stay on the recoveries of the confirmed demands and penalties till the disposal of this appeal. - Stay granted.
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