https://www.taxtmi.com/caselaws?id=203181 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery related to duty and penalty demanded by the Commissioner due to the denial of Cenvat credits on maintenance and repair services for fuel dispensing pumps. The appellant failed to establish an integral connection between the services and the manufacturing process, leading to the denial of the credits. The Tribunal also found that the demand for duty was not time-barred as the appellant did not disclose the specific availing of Cenvat credit on maintenance and repair services in their returns. The appellant was directed to pre-deposit a specific amount towards the duty demanded by a set deadline. en-us Fri, 29 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203181 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery related to duty and penalty demanded by the Commissioner due to the denial of Cenvat credits on maintenance and repair services for fuel dispensing pumps. The appellant failed to establish an integral connection between the services and the manufacturing process, leading to the denial of the credits. The Tribunal also found that the demand for duty was not time-barred as the appellant did not disclose the specific availing of Cenvat credit on maintenance and repair services in their returns. The appellant was directed to pre-deposit a specific amount towards the duty demanded by a set deadline. Case-Laws Service Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203181