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2014 (3) TMI 140 - CESTAT NEW DELHIGTA services can be treated as output service or not – Suo moto credit allowed or refund u/s 11B to be filed - Waiver of Pre-deposit – Held that:- The show cause notice itself mentions that the recredit had been reflected in the ER-I Return as Cenvat credit statement had been filed with the ER-I Return and that it is from this statement that the department came to know about the recredit - the appellant have declared the fact of re-credit in their ER-I Return and this return was available with the department - the demand prima facie appears to be time barred - Pre-deposit of cenvat credit demand, interest and penalty waived till the disposal – Stay granted.
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