H.E.G. Ltd. Vs. Commissioner of C. Ex.

H.E.G. Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 02, 2007

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Citation: sooperkanoon.com/46384
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Das
Decided On: Nov 02, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

H.E.G. Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2008)(223)ELT212TriDel

Excerpt

1. none appeared on behalf of the applicant in spite of issue of notice. heard the id. dr and perused the records and the appeal is admitted.2. the applicant filed this application for waiver of pre-deposit of tax of rs. 42,000/- and penalty of rs. 4,000/-. on perusal of the order, it is seen that the commissioner (appeals) upheld the denial of credit on the services of telephone installed at the residence, which do not cover under the purview of the input services under rule 2 of cenvat credit rules, 2004. he has also denied credit on the service tax paid on the insurance of personal accident, cleaning and maintenance of garden, canteen building, and repairing of street light. i find that the finding of the commissioner (appeals) is, prima facie, sustainable.the applicant failed to make out a, prima facie, case for waiver of entire amount of tax and penalty. accordingly, the applicant is directed to pre-deposit the entire amount of tax within six weeks.after deposit of the said amount, the pre-deposit of penalty is waived till the disposal of the appeal. compliance to be reported on 24th december, 2007.

Full Judgment

1. None appeared on behalf of the applicant in spite of issue of notice. Heard the Id. DR and perused the records and the appeal is admitted.

2. The applicant filed this application for waiver of pre-deposit of tax of Rs. 42,000/- and penalty of Rs. 4,000/-. On perusal of the order, it is seen that the Commissioner (Appeals) upheld the denial of credit on the services of telephone installed at the residence, which do not cover under the purview of the input services under Rule 2 of Cenvat Credit Rules, 2004. He has also denied credit on the service tax paid on the insurance of personal accident, cleaning and maintenance of garden, canteen building, and repairing of street light. I find that the finding of the Commissioner (Appeals) is, prima facie, sustainable.

The applicant failed to make out a, prima facie, case for waiver of entire amount of tax and penalty. Accordingly, the applicant is directed to pre-deposit the entire amount of tax within six weeks.

After deposit of the said amount, the pre-deposit of penalty is waived till the disposal of the appeal. Compliance to be reported on 24th December, 2007.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties H.E.G. Ltd. vs Commissioner of C. Ex. Same Subject Service Tax Same Judge P Das