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2009 (12) TMI 381 - AT - Service TaxStay- Cenvat Credit- The appellants are engaged in the manufacture of filament yarn. During the period from October, 2006 to September, 2007, the appellants availed GTA services in respect of transport of inputs to their factory and for payment of service tax as recipient of GTA services, they utilized the Cenvat credit to the extent of Rs. 6,53,601/-. Revenue’s case that since GTA service received by appellant, manufacturer is not their output service, tax liability on impugned service not to be discharged through cenvat credit. Held that- issue stands referred to Larger Bench but not a case for total waiver of pre-deposit. Appellant directed to pay Rs. 4 lakh as pre-deposit. Pre-deposit of balance amount waived recovery stayed.
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