2007 (11) TMI 286 - AT - Service Tax

Commissioner (Appeals) denied credit on the service tax paid on the insurance of personal accident, cleaning and maintenance of garden, canteen building, and repairing of street light. The findings of the Commissioner (Appeals) is, prima facie, sustainable. The applicant directed to pre-deposit the entire amount of tax within six weeks - stay application rejected.

Summary

The Appellate Tribunal CESTAT, New Delhi admitted an appeal regarding denial of credit on certain services under Cenvat Credit Rules, 2004. The applicant was directed to pre-deposit tax of Rs. 42,000/- and penalty of Rs. 4,000/- within six weeks. Pre-deposit of penalty was waived till appeal disposal. Compliance to be reported by 24th December, 2007.