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2015 (10) TMI 294 - AT - Service TaxWaiver of pre deposit - whether the GTA service availed for transportation of the goods from the factory to the warehouse/retails outlets and various services availed at the retail outlets would be eligible for cenvat credit - Held that:- identical issue was involved in the case of M/s.Cantabil Retail India Ltd. & Ors.(2014 (11) TMI 543 - CESTAT NEW DELHI) and the Tribunal vide stay order observing that it is the warehouse /retail outlet which has to be treated as the place of removal and, therefore, the assessee would be eligible for cenvat credit in respect of the services availed upto the place of removal had ordered unconditional waiver from the requirement of pre-deposit. Though in the appellant's own case for the previous period, the Tribunal vide Stay Order had taken a contrary prima facie view and had ordered pre-deposit, that order was based on the Tribunal's judgement in case of Ultra Tech Cement reported in [2014 (10) TMI 679 - CESTAT NEW DELHI] and that judgement have now been set aside by the Hon'ble Chattisgarh High Court vide judgement reported in [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT]. In view of this, following the Tribunal's judgement in the case of M/s.Cantabil Retail India Ltd. & Ors. (supra), we waive the requirement of pre-deposit of cenvat credit demand, interest and penalty for hearing of the appeal and stay the recovery thereof till the disposal of the appeal. - Stay granted.
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