CESTAT rules in favor of appellant, waives pre-deposit for service tax credit on man power recruitment agency services The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, waiving the pre-deposit condition of Rs. 93,770 related to service tax credit for ...
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CESTAT rules in favor of appellant, waives pre-deposit for service tax credit on man power recruitment agency services
The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, waiving the pre-deposit condition of Rs. 93,770 related to service tax credit for man power recruitment agency services at a medical & health center in their factory premises. The Tribunal considered the services provided under statutory obligation as input services related to manufacturing activities, allowing the stay petition unconditionally.
The judgment concerns the Appellate Tribunal CESTAT NEW DELHI. The appellant sought to dispense with the pre-deposit condition of Rs. 93,770 related to service tax credit for man power recruitment agency services at a medical & health center in their factory premises. The Tribunal ruled in favor of the appellant, citing a previous decision that activities provided under statutory obligation are considered input services related to manufacturing activities. The pre-deposit condition was waived, and the stay petition was allowed unconditionally.
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