2008 (8) TMI 244 - AT - Service Tax

Business Auxiliary Service was received in connection with procurement of certain inputs which were used in the erection and commissioning of a clinkerisation plant at the customer s site - demand equivalent to the CENVAT credit taken on an input service viz. BAS - nexus between the input service and manufacture for the assessee to claim input service tax credit - assessee has established a nexus between the input service and the output service prima facie case for the appellants against the impugned demand stay granted

Summary

The Appellate Tribunal CESTAT CHENNAI found a prima facie case for the appellants against the impugned demand related to duty and education cess on CENVAT credit for Business Auxiliary Service. The tribunal granted waiver of pre-deposit and stay of recovery for the service tax and penalty amounts.