https://www.taxtmi.com/caselaws?id=202699 The Tribunal granted the appellant's application for waiver from pre-deposit of Cenvat credit demand, interest, and penalty. The appellant, engaged in manufacturing motorcycles and parts, availed construction services for factory buildings, resulting in a Cenvat credit demand. The Department argued the credit was inadmissible as the outcome was immovable property, not goods or services. However, the Tribunal held that the construction services fell within the definition of 'input service' and that denying credit based on the immovable property outcome would contradict the definition. The Tribunal waived the pre-deposit requirement and stayed recovery until appeal disposal, ruling in favor of the appellant. en-us Fri, 25 Feb 2011 00:00:00 +0530 Mon, 02 Apr 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202699 The Tribunal granted the appellant's application for waiver from pre-deposit of Cenvat credit demand, interest, and penalty. The appellant, engaged in manufacturing motorcycles and parts, availed construction services for factory buildings, resulting in a Cenvat credit demand. The Department argued the credit was inadmissible as the outcome was immovable property, not goods or services. However, the Tribunal held that the construction services fell within the definition of 'input service' and that denying credit based on the immovable property outcome would contradict the definition. The Tribunal waived the pre-deposit requirement and stayed recovery until appeal disposal, ruling in favor of the appellant. Case-Laws Service Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202699