Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 694 - CESTAT NEW DELHIAvailment of CENVAT Credit - Department was of the view that to the extent the Cenvat credit availed input services have been used in respect of trading activity, they would not be eligible for the Cenvat credit - Imposition of interest and equivalent penalty - Held that:- input services, in question, have been used in or in relation to providing the taxable output services authorised service station service and business auxiliary service and also trading activity, which was not a taxable service during the period of dispute - appellant have not been able to establish prima facie case in their favour - Conditional stay granted.
|