M/S. BHUSHAN POWER STEEL LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV - Service Tax - CESTAT KOLKATA - Tri - Utilization of Services Waiver of Pre-deposit - Whether the services have been used in or in relation to the manufacture of their finished goods at their factory or otherwise Held that - The burden lies on the Assessee to maintain proper records - Prima facie, the Applicant have failed to discharge the burden - the Applicant had not registered themselves as an input se................................... Service Tax - Case Laws
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