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2015 (12) TMI 437 - AT - Service TaxCENVAT Credit - installation of Kaccha Sheds used for storage of raw materials, etc., used in the manufacture of the finished goods - Held that - As per the definition of input services given in Rule 2(l) applicable at the relevant time all services availed within the factory in or in relation to manufacture were entitled for Cenvat credit. Prima facie, appellant has made out a case for complete waiver from pre-deposit of the amounts confirmed. Accordingly, it is ordered that there will be stay on the recoveries of the confirmed demands and penalties till the disposal of this appeal. - Stay granted.
The stay application was filed to stay the operation of O-I-A No. VAD-EXCUS-002-APP-378/2013-14. The issue was the admissibility of Cenvat credit on services for installation of 'Kaccha Sheds'. The appellant argued based on a previous judgment. The order granted a stay on recoveries of confirmed demands and penalties until the appeal is disposed of.
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