SUPERPACKS Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE - Service Tax - CESTAT BANGALORE - Tri - Waiver of pre deposit - Stay of recovery - Denial of Cenvat credit - Input service credit - Held that - impugned demand is not supported by any legal provision. In each case, the amount of duty is found to have been estimated on the basis of a formula based on turnover of manufacturing activity and trading activity. It has been assumed that 40 percent of the Cenvat credit on common input services has be................................... Service Tax - Case Laws
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