https://www.taxtmi.com/caselaws?id=128770 Service tax paid on GTA services used to transport vehicles to the service station was treated as having a strong prima facie nexus with the appellant's output service tax liability, because the vehicles had to be brought to the premises for servicing and the credit was used accordingly. On that basis, the input service credit claim was regarded as supportable at the interim stage, and the demand for pre-deposit was not accepted. Complete waiver of pre-deposit was granted, and no coercive recovery was to be taken pending disposal of the appeal. en-us Fri, 06 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128770 Service tax paid on GTA services used to transport vehicles to the service station was treated as having a strong prima facie nexus with the appellant's output service tax liability, because the vehicles had to be brought to the premises for servicing and the credit was used accordingly. On that basis, the input service credit claim was regarded as supportable at the interim stage, and the demand for pre-deposit was not accepted. Complete waiver of pre-deposit was granted, and no coercive recovery was to be taken pending disposal of the appeal. Case-Laws Service Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128770