2008 (8) TMI 173 - AT - Service Tax

Eligibility of Service Tax credit paid on GTA services and Business Auxiliary Services used by the captive power plant in relation to production of electricity which was being used by the manufacturing unit - In an identical case involving the same appellant, a Bench of the Tribunal has granted waiver of pre-deposit of the entire amount of duty and penalty - following the same, stay is granted in present case

Summary

The case involves a manufacturer of aluminum with a captive power plant facing a dispute over Service Tax credit on GTA services and Business Auxiliary Services used by the power plant. The Tribunal waived pre-deposit of dues and stayed recovery until the appeal is disposed of, following a similar decision in a previous case involving the same appellant. (2008 (8) TMI 173 - CESTAT, NEW DELHI)