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M/s MAGNUM VENTURES LTD Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX GHAZIABAD

Waiver of pre deposit - appellant had not paid 6%/8% of the value of the exempted service while they had taken Cenvat credit without maintaining of separate accounts of input service credit in respect of taxable as well as exempted output services - Held that:- restaurant and short term accommodation services were not taxable during the relevant period and in the absence of definition of "service" it is hard to say that these were "services" on which no service tax was leviable under Section 66 .....

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e amount of Cenvat credit taken towards so-called "non-taxable output service" along with proportionate interest would meet the requirement of Section 35F of Central Excise Act, 1944. - Partial stay granted. - No. ST/Stay/60044/2013, ST/59407/2013-CU(DB) - Dated:- 13-7-2015 - G Raghuram and R K Singh, JJ. For The Appellant Rep by: Shri B L Narasimhan, Adv. For The Respondent Rep by: Shri Amresh Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against order-in-orig .....

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: (i) Total service tax credit taken by them was 33,47,302/- and proportionate Cenvat credit relating to non-taxable services was ₹ 20,34,189/-and; (ii) In a similar case earlier against a demand of about ₹ 90 lakhs stay was granted subject to pre-deposit of ₹ 15 lakhs vide order No.ST/S/1252-1254/2012-Cus. dated 20.11.2012. (iii) The Kerala High Court held that there was no service rendered by a restaurant. (iv) The restaurant service and short term accommodation service were .....

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