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2015 (12) TMI 151 - CESTAT KOLKATAWaiver of pre deposit - Cenvat credit - input services had not been rendered in the factory premises and used in or in relation to the manufacture of the finished goods - Held that:- Input services received by various RSOs and the Head Office are undisputedly used outside the factory premises of the Applicant Company, but in or in relation to the business activities of the Applicant Company. Prima facie, we find that the applicant had availed the Cenvat credit on the invoices issued by their RSOs/Head Office, which were registered as Input Service Distributors under the relevant Rules. Also, in our opinion, it is not necessary that the back-up invoices should be enclosed along with the invoices issued by the Input Service Distributors so as to make the applicant eligible to avail the Cenvat credit on such invoices of the input service distributors. In the result, the applicant could be able to make out a case for waiver of the dues adjudged. Accordingly, pre-deposit of all dues adjudged is waived and its recovery stayed during the pendency of the appeal. - Stay granted.
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