https://www.taxtmi.com/caselaws?id=133039 On a prima facie review, the Tribunal found that the assessee's contractual work was mainly market-related support and did not substantially amount to repair and maintenance service, so the demand on that footing was not required to be pressed at the stay stage. It also noted that service centres were engaged to discharge after-sales and warranty obligations, and the services rendered by them had suffered service tax, making the assessee's Cenvat credit claim not plainly untenable at that stage. Recovery was stayed pending appeal. en-us Fri, 03 Jul 2009 00:00:00 +0530 Mon, 03 Jul 2017 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=133039 On a prima facie review, the Tribunal found that the assessee's contractual work was mainly market-related support and did not substantially amount to repair and maintenance service, so the demand on that footing was not required to be pressed at the stay stage. It also noted that service centres were engaged to discharge after-sales and warranty obligations, and the services rendered by them had suffered service tax, making the assessee's Cenvat credit claim not plainly untenable at that stage. Recovery was stayed pending appeal. Case-Laws Service Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133039