2011 (2) TMI 662 - AT - Service Tax

Demand - learned DR submits that when the service received by the appellant is not input service, the mode of adjustment through Cenvat credit is not permissible - the appellant is deprived of making use of the Cenvat credit. Since the matter in controversy involves question of law, there may be waiver of pre-deposit during pendency of the appeal

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that the appellant can waive pre-deposit as there is no prejudice to revenue when tax on services by foreign Commission Agents is debited in Cenvat credit account. The appellant is allowed to use Cenvat credit during the appeal process.