https://www.taxtmi.com/caselaws?id=78200 The Tribunal denied the appellant's request for a waiver of pre-deposit of duty amount in a service tax case related to Mandap Keeper service. The appellant failed to establish a direct or indirect relation of the service with the manufacture of final products as required under the input service definition. The Tribunal emphasized the need for services to be linked to manufacturing processes to claim credit and stressed the importance of demonstrating financial hardship when seeking waivers. This decision serves as a reminder for taxpayers to align their claims with specific criteria to avoid liabilities or penalties. en-us Mon, 08 Sep 2008 00:00:00 +0530 Thu, 02 May 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78200 The Tribunal denied the appellant's request for a waiver of pre-deposit of duty amount in a service tax case related to Mandap Keeper service. The appellant failed to establish a direct or indirect relation of the service with the manufacture of final products as required under the input service definition. The Tribunal emphasized the need for services to be linked to manufacturing processes to claim credit and stressed the importance of demonstrating financial hardship when seeking waivers. This decision serves as a reminder for taxpayers to align their claims with specific criteria to avoid liabilities or penalties. Case-Laws Service Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78200