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of <h1>Tribunal rules on appeal delay, pre-deposit waiver, service tax credit eligibility</h1> <h3>M/s Informatics India Ltd Versus Commissioner of Service Tax, Bangalore</h3> M/s Informatics India Ltd Versus Commissioner of Service Tax, Bangalore - TMI Issues: Delay in filing appeal, waiver of pre-deposit of service tax, eligibility for service tax creditDelay in filing appeal:The judgment addressed a delay of 14 days in filing the appeal. The appellant explained that they did not file the appeal initially due to a previous Tribunal decision regarding the rejection of appeals for non-compliance with stay order requirements. The appellant filed the appeal after a subsequent decision was rendered. The Tribunal found the explanation reasonable and condoned the delay.Waiver of pre-deposit of service tax:The appellant sought waiver of pre-deposit of Rs. 5,91,240 demanded for service tax under Business Auxiliary Service for the period from April 2009 to March 2010, along with an equal amount imposed as a penalty. The appeal was dismissed because the appellant failed to deposit the amount directed by the Commissioner (A). The appellant was directed to pay the entire amount of service tax demanded.Eligibility for service tax credit:The appellant had availed service tax credit on various services such as security service, telephone charges, travel, courier, insurance, and manpower recruitment. The Tribunal noted that during the relevant period, the appellant was required to reverse the proportionate credit as trading activity was not considered a service until a later date. The Tribunal found that the appellant did not have a prima facie case in their favor. However, considering the submissions made, the Tribunal directed the appellant to deposit Rs. 2,00,000 within eight weeks and report compliance before the Commissioner (A) for further consideration of the appeal.This judgment from the Appellate Tribunal CESTAT Bangalore dealt with issues related to a delay in filing the appeal, waiver of pre-deposit of service tax, and the eligibility of the appellant for service tax credit. The Tribunal considered the reasons for the delay in filing the appeal, the appellant's request for waiver of pre-deposit, and the appellant's availing of service tax credit on various services. The Tribunal ultimately directed the appellant to deposit a specified amount and report compliance for further consideration of the appeal.
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