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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in respect of the demand and penalties arising from denial of Cenvat credit on services used for installation of Kaccha Sheds within the factory.
Analysis: The relevant definition of input services under Rule 2(l) was applied to the services availed within the factory in or in relation to manufacture. On that basis, the appellant's entitlement to credit required consideration at the appeal stage, and a full waiver of pre-deposit was found to be prima facie justified.
Outcome: Stay on recovery of the confirmed demands and penalties was granted till disposal of the appeal.
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