Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2015 (10) TMI 1110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal, the appellant is challenging the order dated 24-4-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi whereby learned Tribunal decided the application for waiver of pre-deposit and directed to deposit a sum of Rs. 3.00 crores towards Cenvat credit and CAM services, within a period of eight weeks from the date of order dated 24-4-2014 and to submit the com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paid on input services used in construction of immovable property can be taken and utilized for discharging Service Tax liability on renting of immovable property. 4. He also drew our attention to Para 7 of the impugned order and submitted that as per finding recorded by the CESTAT, appellant would be eligible for Cenvat credit in respect of inputs, capital goods and input services used in o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of construction of malls are the subject matter of the appeal and in other matter, which is identical and similar to the present appeal, this Court directed the appellant to deposit 50% of the amount in question within a period of 45 days from the date of receipt of certified copy of the order and, thus, the appeal be disposed of on the same terms. The order dated 7-1-2015 reads as under :- "By....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of Bharat Sanchar Nigam Limited v. Commissioner of Central Excise, Indore (CEA No. 35/2014, dated 10-11-2014) has directed the Bharat Sanchar Nigam Ltd., to deposit 50% of the amount in question. On due consideration of the aforesaid, we are inclined to dispose of the appeal with a direction to the appellant to deposit 50% of the amount in question within a period of 45 days from the date of r....