2011 (4) TMI 354 - AT - Service Tax

Cenvat Credit - waiver of pre-deposit - Rent-a-Cab Operator service Outdoor Catering service and printing and Stationery service - even applying the test that services rendered must have a nexus with the business of manufacture by the assessees prima facie such nexus has been established, - the decision of the Hon ble Bombay High Court in Commissioner of Central Excise Nagpur Vs Ultratech Cement Ltd. & Another 2010 -TMI - 78203 - BOMBAY HIGH COURT prima facie supports the contention of the assessees

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of tax of Rs.60,919/- along with interest and penalties. The demand was confirmed due to ineligibility of credit for service tax paid on certain input services. The tribunal found a nexus between the services and the business activities of the assessee, waiving the pre-deposit and staying recovery pending appeal.