Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 103 - CESTAT KOLKATAWaiver of pre-deposit of CENVAT Credit - ST on GTA services - Penalty u/s 76 and 77 of Chapter V of the Finance act - Eligibility of Abatement under Notification No.34/2004 - Revenue was of the view that the assessee had failed to produce necessary evidences on the consignment notes that the GTA service provider did not avail the benefit of the said Notification No.12/2003-ST and also CENVAT Credit – Held that:- The Applicant had deposited 25% of the Service Tax amount demanded - they had already placed the details of vouchers and made a categorical statement that there is only one GTA service provider from whom they had received services - the Applicant could able to make out a prima facie case for total waiver – thus Pre-deposit of the balance dues waived and its recovery stayed during pendency of the Appeal – Stay granted.
|