2014 (8) TMI 330 - 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 Appellate Tribunal CESTAT Ahmedabad disposed of Stay Petitions concerning ineligible CENVAT Credit for outdoor catering service. The appellant's deposit of Service tax credit was considered sufficient, and recovery was stayed until the appeals were disposed of.