9911796707
TMI Blog2014 (12) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... s been settled only as a result of decision of Larger Bench, it cannot be postulated that there was necessarily a suppression on the part of the assessee merely on the basis that the assessee had not applied for a licence and has not paid the duty. The Hon’ble Bombay High Court waived the predeposit and remanded the matter to the Tribunal for final hearing without requiring the appellants to deposit the duty. - Applicant has made out a strong prima facie case for waiver of predeposit of entire amount of dues. Accordingly, we grant waiver of predeposit of entire amounts of dues and stay its recovery during the pendency of the appeal - Stay grated. - E/41026/2013 - Misc. Order No.41425/0214 - Dated:- 22-8-2014 - Shri P.K. Das and Shri R. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no dispute that CENVAT credit on warranty services are eligible as input service as held by the Tribunal in various decisions. He fairly submits that these decisions are related to the warranty services in India. It is submitted that the denial of credit is only on the ground that the warranty services are post-manufacturing activity which cannot be sustained on the ground that the same warranty services are eligible CENVAT credit in India as held by the Tribunal in various decisions. He further submits that the Board vide Letter F. No. 345/1/2008-TRU dated 27.6.2008 clarified that service tax paid under Section 66A is eligible as input service credit under the CENVAT Credit Rules, 2004. He strongly resisted the demand on the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied upon a Single member decision of the Tribunal in the case of PMP Auto Components (P) Ltd. (supra), wherein the Tribunal has granted stay partly. In that case, it was observed that the place of removal should be deemed to be buyer s premises abroad and air freight incurred for delivery to the buyers premises should be deemed to be input service does not stand to any logic. Board s Circular dated 27.6.2008 (supra), was issued on admissibility of CENVAT credit of service tax paid under Section 66A on reverse charge mechanism on the taxable services provided from outside India and received in India and used as input services for the taxable output services. The Board has clarified as under:- 4. The recipient of the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
