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2014 (6) TMI 242 - CESTAT KOLKATAWaiver of pre-deposit - convention service - availing CENVAT Credit while availing benefit of abatement notification 1/2006 ST - Held that:- applicant has categorically claimed that they had not availed credit on input service for the period October, 2005 to March, 2007 therefore, they are eligible to abatement under Notification No. 1/06-ST dated-1/3/2006. We find force in his argument that merely because that they would be eligible to avail credit in future, would not disentitle them from availing the abatement under Notification 1/06-ST dated 1/3/2006, where the condition is specific on the availment of CENVAT credit and not laid down to eligibility of CENVAT credit in future. Regarding the demand for the period March, 2007 to April, 2008, prima facie, we find that the applicant had availed CENVAT credit on various input services which have nexus with convention service provided by them. Consequently, prima facie, we find that the applicant had not complied with the condition of Notification No. 1/06-ST dated-1/3/2006 relating to the period April, 2007 to March, 2008. No financial hardship has been pleaded - Conditional stay granted.
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