2014 (8) TMI 329 - AT - Central Excise

Waiver of pre deposit - Availment of CENVAT Credit - outdoor catering service - Held that - appellant has followed the law as laid down by Hon ble High Court of Mumbai in the case of Ultratech Cement Ltd 2010 (10) TMI 13 - BOMBAY HIGH COURT and has reversed the amount of Service tax credit availed by them on the amount collected from their employees - Accordingly, the applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Stay granted.

Summary

The Stay Petitions were disposed of by a common order as they raised the same issue for the same assessee. The petitions were filed for waiver of pre-deposit of amounts involving ineligible CENVAT Credit of Service Tax paid by the service provider for outdoor catering service. The appellant had followed the law laid down by the Hon'ble High Court of Mumbai and reversed the Service tax credit availed. The applications for waiver of pre-deposit were allowed, and recovery stayed until the disposal of appeals.