2012 (10) TMI 732 - AT - Central Excise

Waiver of pre-deposit of duty wrongly availed Cenvat credit Held that - Premises on which the rent has been paid is not registered with Central Excise Department - premises on which the rent and Service Tax has been paid is not registered with the Revenue s authority as a manufacturing unit - applicant had wrongly availed the credit on Service Tax paid on rental charges - applicant is directed to make deposit

Summary

The Appellate Tribunal CESTAT, Mumbai directed the applicant to deposit Rs. 57,407 for waiver of duty, interest, and penalty. The demand was confirmed due to denial of credit on Service Tax paid on rental charges for unregistered premises. Compliance to be reported by 26.03.2012.