2013 (12) TMI 755 - AT - Central Excise

Denial of credit on Service tax paid on fumigation of containers utilized for export of goods - Waiver of Pre-deposit Assessee contended that the definition of input service is wide enough to cover not only input service but also activities relating to business - Held that - Input service has been utilized by the applicants before the shipment of goods from the port Following CCE & C vs. Hindustan Coca Cola Beverages P. Ltd. 2010 (1) TMI 288 - CESTAT, BANGALORE - the tribunal allowed cenvat credit availed on pest control services - the applicants are able to make out a prima facie case for total waiver Pre-deposits waived till the disposal Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai granted a waiver of pre-deposit of cenvat credit and penalty for a manufacturing company facing denial of credit on service tax paid for fumigation of containers used for export. The tribunal found a prima facie case for total waiver based on previous decisions, allowing the stay of recovery during the appeal. Stay petition was allowed.