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2008 (11) TMI 240 - AT - Service TaxStay – Cenvat Credit – input service - technical testing and analysis service – held that - the service obtained by the appellant appears to be an essential part of the manufacturing process. Therefore, the credit appears to be admissible. However, when it comes to the question of utilization, with the requirement of 1:1 co-relation, no longer a requirement part of the law, once the admissible credit is taken, it can be used for payment of duty on any of the final products. The only restriction being provided under Rule 6 of Cenvat Credit Rules - , the appellants have made a reasonably strong prima facie case and therefore, we waive recovery of pre-deposit of entire amount of duty with interest and penalty imposed upon the appellant and stay recovery of the same during the pendency of the appeal
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