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CENVAT Credit - Commercial complex is constructed within factory as per layout submitted to department – Prima facie appellant entitled for Credit of service tax paid on construction of commercial complex – Stay granted: CESTAT

By TIOL News Service

MUMBAI, DEC 10, 2012: INPUT Service credit has been denied on the premise that the service of Construction of Commercial complex is outside the factory premises.

The appellant is, therefore, before the CESTAT.

None appeared for the appellant.

The Single Member Bench after perusing the records held –

“3. On perusal of the record, it is the contention of the applicant that this commercial complex is constructed within the factory premises as per layout submitted with the department for granting excise registration. If that be the situation, the applicants are entitled for input service credit. Therefore, prima facie applicant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the requirement of entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal.”

Inside outside - Now, for the rent...

(See 2012-TIOL-1809-CESTAT-MUM )


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