2007 (3) TMI 96 - AT - Service Tax

Waiver of pre-deposit Alleged that appellant is utilized the Cenvat credit for the payment of service tax on input service (GTA service) Held that this is not fit case for waiver of pre-deposit

Summary

The applicant filed for waiver of pre-deposit of Rs. 38,371/- as Service Tax and penalty. The Commissioner (Appeals) observed irregular use of Cenvat credit for payment of Service Tax on input service. Applicant directed to pre-deposit Rs. 25,000/- within six weeks, with balance amount of duty and penalty waived till appeal disposal.