2014 (1) TMI 1247

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s an application for waiver of pre-deposit of Service tax of Rs. 1,85,400/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994 and other penalties imposed under various provisions of Finance Act, 1994. 2. None present for the applicant. 3. Heard the ld. A.R. for the Department. The ld. A.R. has submitted that the applicant had availed Cenvat credit on input s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ule 3(1) of Cenvat Credit Rules, 2004, does not restrict the receipt of input services at the factory premises of the assessee like inputs and capital goods to be eligible for availment of credit on the same. In these circumstances, I find that the applicants are able to make out a prima facie case for total waiver of pre-deposit of Service tax and penalties. Accordingly, the requirement of pre-de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X