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<h1>Appellate Tribunal grants waiver of pre-deposit and stay of recovery for service tax and penalty.</h1> The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, granting waiver of pre-deposit and stay of recovery for the service tax and ... Business Auxiliary Service was received in connection with procurement of certain inputs which were used in the erection and commissioning of a clinkerisation plant at the customer’s site - demand equivalent to the CENVAT credit taken on an input service viz. BAS - nexus between the input service and ‘manufacture’ for the assessee to claim input service tax credit - assessee has established a nexus between the input service and the output service – prima facie case for the appellants against the impugned demand – stay granted The Appellate Tribunal CESTAT CHENNAI found a prima facie case for the appellants against the impugned demand related to duty and education cess on CENVAT credit for Business Auxiliary Service. The tribunal granted waiver of pre-deposit and stay of recovery for the service tax and penalty amounts.
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