2008 (6) TMI 104 - AT - Service Tax

Credit of service tax paid on mobile phones - in the grounds of appeal applicant has not said anything regarding the use of the mobile phone in or in relation to the manufacturer of goods - Applicant also raised the issue of time bar which is a mixed question of law and facts which can be gone into at the time of regular hearing. In these circumstances, applicant are granted partly stay

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled on an application for waiver of pre-deposit of duty and penalty. The demand was confirmed after denying credit for service tax paid on mobile phones. The Tribunal directed the applicant to deposit the duty amount of Rs. 11,706 within four weeks, with the penalty waived upon deposit. Compliance was required by 14th July 2008.