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2014 (10) TMI 82 - AT - Central ExciseWaiver of predeposit of tax - Cenvat Credit - input services - Management, Maintenance & Repair Service of helicopter and Management Consultancy Service - Held that:- Applicant availed credit on Management Consultancy Services based on the fact that Shri Sankar, Group Chairman of the Company was providing Management Consultancy Services to the applicant and raised invoices for the services rendered and service tax was paid on those services by the applicant unit and service was rendered to other units also. Hence on this issue, the applicant is failed to make prima facie case for waiver of entire amount of tax. - stay granted partly.
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