9911796707
TMI Blog2012 (8) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... e capital goods received in the premises from where he provides taxable service, the benefit of exemption under Notification No. 6/2005-ST, would not be available - appellant is directed to deposit full amount of Service tax - ST/682/2011 - S/715/WZB/AHD/2012 - Dated:- 20-4-2012 - B.S.V. MURTHY, J. Paritosh Gupta for the Appellant. R. Srova for the Respondent. ORDER B.S.V. Mur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the? shall apply subject to the following conditions, namely:- ( i ) ( ii ) the provider of taxable service shall not avail the CENVAT Credit of service tax paid on any input services, under Rule 3 or Rule 13 of CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), used for providing the said taxable service, for which exemption from payment of service tax under this n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, relating to the capital goods and service provider and when considered in the light of the provision of CENVAT Credit Rules, it becomes clear that this proviso would not come in the way of appellant in availing benefit of exemption under Notification No.6/2005-ST, dt.1.3.2005. Even though, considerable amount of time was spent in explaining the provisions of CENVAT Credit Rules and why the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds pre-deposit. Accordingly, the appellant is directed to deposit full amount of Service tax within 4 (four) weeks from today and report compliance on 25.05.2012. Subject to pre-deposit of above amount, the requirement of pre-deposit of interest and penalties under various Sections is waived and stay against recovery of the same is granted during the pendency of the appeal. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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