Appellate Tribunal grants stay on denial of Cenvat credit due to Service Tax liability The Appellate Tribunal CESTAT, New Delhi allowed the appellant's stay application against the denial of Cenvat credit based on Service Tax liability. The ...
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Appellate Tribunal grants stay on denial of Cenvat credit due to Service Tax liability
The Appellate Tribunal CESTAT, New Delhi allowed the appellant's stay application against the denial of Cenvat credit based on Service Tax liability. The Tribunal granted waiver of pre-deposit and stayed recovery of the service tax amount until the appeal's disposal, citing the inconsistency of orders on the same issue for the same assessee.
The Appellate Tribunal CESTAT, New Delhi allowed the stay application against the denial of Cenvat credit to the appellant. The denial was based on the Service Tax liability discharged for the services of goods transport operator. The Tribunal found merit in the appellant's argument that there cannot be contradictory orders on the same issue for the same assessee. The Tribunal allowed the waiver of pre-deposit of the service tax amount and stayed the recovery until the appeal's disposal.
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