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2012 (11) TMI 243 - CESTAT MUMBAIApplication for waiver of pre-deposit – Duty, interest & penalty – Credit of service tax has been taken on rent paid of the premises of the job worker – Held that:- As the job worker is not paying duty and he is working under the Notification and hence we find prima facie the applicant has not made out a case of waiver of total duty. The activity relating which the assessee wants to take credit was in relation to the business and in respect of the premises of the manufacturer. The present case as the rent is in respect of the premises of the job worker, who is an independent manufacturer and not paying duty, therefore, ratio of the decision are not applicable to the facts of the present case. In view of the above applicant failed to make out a case for total waiver of duty. Directed to deposit 25% of the duty - Stay Granted
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