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2010 (12) TMI 786 - AT - Service TaxWaiver of pre-deposit - Notification No. 12/2003-S.T., dated 20-6-2003 - The restriction as to admissibility of abatement with reference to non-availment of CENVAT credit applies to the service provider- M/s. IOCL is a recipient of the GTA service and discharged the service tax in terms of Section 68(2) of the Finance Act, 1994 - The assessee is entitled to the abatement denied to it as per the impugned order as per the decision in the case of Commissioner of Central Excise, Rajkot v. Sunhill Ceramics Pvt. Ltd. - (2007 -TMI - 3487 - CESTAT, AHMEDABAD) - Decided against the assessee.
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