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2014 (1) TMI 614 - CESTAT MUMBAIDenial of credit of service tax – Tax paid on input service used in or in relation to the generation of electricity in a captive power plant – Waiver of Pre-deposit – Held that:- The adjudicating authority denied the credit in respect of service tax paid on the taxable services which are used in or in relation to generation of electricity - Part of such electricity was sold outside the factory - The applicants are availing proportionate credit in respect of the service tax paid on the taxable services which are used in or in relation to manufacture of goods - the applicants are availing only proportionate credit in respect of the taxable services which are used in or in relation to generation of electricity which is, further used in the manufacture of excisable goods – thus, the applicants made out a prima facie case for waiver of pre-deposit – pre-deposits waived till the disposal – Stay granted.
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