2011 (11) TMI 521 - AT - Service Tax

Application for waiver of pre-deposit - credit of service tax paid on taxable services except if the service/ services are used exclusively in or in relation to the manufacture of exempted goods or providing exempted services, both taxable as well as exempted services are provided in the present case and, therefore, prime facie Rule 6(5) covers the situation - waiver of pre-deposit allowed

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal in the case of waiver of pre-deposit of Service Tax based on Rule 6(5) of the CENVAT Credit Rules, 2004. The Hon'ble Vice-President waived the pre-deposit of the disputed amounts during the appeal's pendency. The appeal was allowed, and the impugned order was set aside. (2011 (11) TMI 521 - CESTAT, CHENNAI)