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2015 (8) TMI 1010 - HC - Service TaxWaiver of pre deposit - Denial of CENVAT Credit - input services and capital goods - Held that:- There appears to be a decision of the Andhrapradesh High Court in the case of Commissioner of Central Excise, Visakhapatnam-II Vs. Sai Sahmita Storages (P) Ltd. reported in [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT]. In any event, on this arguable issue, the Tribunal, Ahmedabad Bench had earlier granted waiver of pre-deposit in the case of Navratna S.G.Highway Properties Pvt. Ltd. Vs. Commissioner of service Tax, Ahmedabad reported in [2012 (7) TMI 316 - CESTAT, AHMEDABAD]. Therefore, insofar as the claim of cenvat credit in respect of input services of erection, commissioning or installation service and construction services, the appellant had prima facie case on hand. - Predeposit amount reduced - Decided partly in favour of assesee.
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