TMI Blog2015 (10) TMI 2224X X X X Extracts X X X X X X X X Extracts X X X X ..... rect assessable value has force, although, in that situation the appellant may not be entitled to avail of cenvat credit taken on cement and steel which would make it a case of taking unauthorised cenvat credit rather than short payment of service tax. - stay granted. - Service tax Stay Application No. 52885 of 2014 in Service Tax Appeal No. 52355 of 2014 - Stay Order No. 53106 / 2015 - Dated:- 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free supplies was also included. In terms of Bhayana Builders Pvt. Limited and Others reported in 2013-TIOL-1331-CESTAT-DEL-LB the value of free supplies is not includible in the assessable value and thus to that extent it has already paid service tax on a value higher than the correct assessable value. 2. Ld. DR on the other hand stated that the appellant had availed of cenvat credit on cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit taken on cement and steel which would make it a case of taking unauthorised cenvat credit rather than short payment of service tax. In these circumstances, we are of the view that the appellant has a good case for waiver of pre-deposit and we accordingly waive the requirement of pre-deposit and stay recovery of the impugned liability during the pendency of the appeal. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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