2009 (8) TMI 155 - AT - Service Tax

Applicant availed Cenvat credit on input service on the basis of invoices were raised in favour of the applicant s Head Office situated at Kolkata, whereas the manufacturing Unit is located in Madhya Pradesh. The inputs service credit was taken on Telephone/Mobile charges, insurances charges, Courier Service, Freight Charges and Security Services charges. Prima facie it appears that the input services are related to business activities and credit is admissible - Stay application is allowed.

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of Tax of Rs. 65,187.00 and penalty of Rs. 10,000.00 to the applicant. The applicant availed Cenvat credit on input services related to business activities. Pre-deposit of tax and penalty waived till appeal disposal. Stay application allowed.