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2013 (11) TMI 349 - CESTAT AHMEDABADCENVAT credit - services of erection commissioning and installation services being provided by the sub-contractors - Waiver of pre deposit - Held that:- It is undisputed that the appellant is a manufacturer of Diesel Generating Sets and is also undertaking erection, installation and maintenance services of the said DG sets as and when requested by the client. It is also undisputed that the appellant is not rendering the services of erection, installation and maintenance of all the DG sets manufactured and sold by them. It is also undisputed that the appellant is hiring sub-contractors for doing the basic work at the site for such erection, installation of the DG sets and the said sub-contractor, after completing the services at the site, raises the bill on the appellant by paying Service Tax on the said amount. The appellant takes the credit of this Service Tax and raises further bill on the purchaser of the DG sets for the services of erection, installation, commissioning etc - Appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the Service Tax liability under the head Erection, Installation and Commissioning services. In our view, the appellant has made out a case for waiver of pre-deposit of the amounts involved - stay granted.
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