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Provisions expressly mentioned in the judgment/order text.
<h1>CESTAT rules against waiver of pre-deposit for Service tax credit denial. Applicant to deposit disputed amount.</h1> The Appellate Tribunal CESTAT NEW DELHI ruled against the applicant's request for waiver of pre-deposit of Service tax amounting to Rs. 11,72,309. The ... Input tax credit - Service tax - Recipient-based credit entitlementInput tax credit - Service tax - Recipient-based credit entitlement - Whether the appellant Multi System Operator could avail credit of Service tax paid by cable operators as input credit when no service was received by the appellant from those cable operators. - HELD THAT: - The Tribunal found that the appellant availed credit in respect of Service tax paid by the recipients (cable operators) as input service. The Revenue's position that no input credit is permissible where no service has been received by the appellant from the cable operators was accepted. The Tribunal rejected the appellant's contention that the matter was revenue neutral because, even if the appellant paid the Service tax, the recipient could take credit; such a contention does not justify allowing credit where no service was received by the appellant. On this basis the claim for input credit was held impermissible and the pre-deposit waiver was refused. [Paras 5]Claim for input credit of Service tax paid by cable operators was not permissible; pre-deposit was directed to be paid and stay petition dismissed.Final Conclusion: The Tribunal dismissed the stay petition and directed the appellant to deposit the disputed Service tax amount within eight weeks, holding that credit of Service tax paid by cable operators could not be availed by the appellant who had not received the services from those operators. The Appellate Tribunal CESTAT NEW DELHI ruled against the applicant's request for waiver of pre-deposit of Service tax amounting to Rs. 11,72,309. The demand was confirmed as the credit availed on Service tax paid by cable operators was deemed impermissible. The applicant was directed to deposit the disputed amount within eight weeks. Stay petition was dismissed. Reporting compliance set for 20-8-2008.
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