https://www.taxtmi.com/caselaws?id=125108 The tribunal found in favor of the appellant, engaged in barley malt manufacturing, regarding the requirement of maintaining separate accounts for input services. The tribunal acknowledged the argument against dissecting input services for valuation purposes, leading to a prima facie case in favor of the appellant for waiving pre-deposit under Section 35F of the Central Excise Act. Consequently, the tribunal waived the pre-deposit of the duty amount with interest and penalty, staying the recovery until the appeal's final decision. en-us Wed, 29 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 15:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125108 The tribunal found in favor of the appellant, engaged in barley malt manufacturing, regarding the requirement of maintaining separate accounts for input services. The tribunal acknowledged the argument against dissecting input services for valuation purposes, leading to a prima facie case in favor of the appellant for waiving pre-deposit under Section 35F of the Central Excise Act. Consequently, the tribunal waived the pre-deposit of the duty amount with interest and penalty, staying the recovery until the appeal's final decision. Case-Laws Central Excise Wed, 29 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125108