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2010 (5) TMI 350 - CESTAT, BANGALOREWaiver of pre-deposit - Cenvat credit on the service tax paid on the input services - appellant herein has sent 'Piston Rings in coil form' under material movement challans - appellant and had charged the amount towards the job work charges and has paid service tax on the said job work charges - availed Cenvat credit of such service tax paid - Revenue is seeking to recover the same on the ground that M/s. FMGIL is not liable to pay any service tax - should have availed the benefit of Notification No. 8/05-S.T., dated 1-3-2005 - Held that: - said notification can be construed as a conditional one and on perusal of Section 93 of the Finance Act, 1994, - said section does not envisage any compulsory availment of the benefit of Notification issued under the said section - Application for waiver of pre-deposit of the amount involved is allowed
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