Customs, Excise and Gold Tribunal – Delhi
C.J. Gelatine Product vs Commissioner Of C. Ex. on 23 March, 2007
Bench: S Kang, Vice-, N T C.N.B.
ORDER
1. The applicant filed this application for waiver of pre-deposit of demand of Rs. 78,637/- and penalty is confirmed after denying the Cenvat credit on the inputs service. The contention of the applicant is that they are paying service tax in respect of security service and rent a car operator. The only ground to deny the credit on the input is that amount of service tax has been paid by the appellant and not by the provider of the service. In these circumstances, we find that the applicant had a strong case in their favour. Pre-deposit the amount of service tax and penalty is waived. Stay petition is allowed.
(Dictated and pronounced in open Court).