2010 (11) TMI 409 - AT - Service Tax

Waiver of pre-deposit - GTA - Revenue is of the view that the utilization of Cenvat credit for the purpose of discharge of Service tax liability is incorrect and deposit the Service tax amount through PLA - The issue has now been referred to larger bench by the coordinate bench in the case of Panchmahal Steel v. CCE Vadodara - An identical issue is referred to larger bench hence the waiver of pre-deposit of the amounts involved accordingly stay application is allowed granting waiver of the pre-deposit of the amounts involved till the disposal of the appeal.

Summary

The stay petition was filed for waiver of pre-deposit of the Service tax amount confirmed by the adjudicating authority. The issue was regarding the utilization of Cenvat credit for payment of Service tax on goods transport agency. The case was allowed, granting waiver of pre-deposit until the appeal's disposal as the issue was referred to a larger bench. Both parties can mention the matter when the Larger Bench decides.