2014 (1) TMI 1550

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..... ntendent, for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 34,37,403/-, interest and penalty. The demand is confirmed on the ground that the applicants are not entitled to take CENVAT credit on service tax paid by them in respect of warehousing outside India for the sale of their goods outside India in terms of Secti .....

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..... final products or a provider of output taxable service." 4. In view of the above circular, we find prima facie the applicants are entitled to CENVAT credit on services tax paid by them, the pre-deposit of the dues are waived and recovery thereof stayed during the pendency of the appeal. 5. The stay application is allowed. (Dictated and pronounced in open court)
Case laws, Decisions, Judgem .....

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