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2013 (12) TMI 1129 - CESTAT NEW DELHICenvat credit denied on Commercial Construction Services - Waiver of Pre-deposit – Held that:- Commissioner of Central Excise (Appeals) had denied the benefit of Cenvat credit on the ground that appellant has not submitted any evidence like work contract agreement or invoices in support of their contention that construction services were used in repair and renovation of the factory - it is stand taken by the department that commercial construction service was used by the appellant in the construction of factory premises - appellants have strong prima facie case in their favour - Pre-deposit waived till the disposal – stay granted.
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