https://www.taxtmi.com/caselaws?id=205670 Pre-deposit of duty and penalty was waived pending appeal where credit was denied for construction of a Kisan Shade and Labour Hutment. The tribunal treated the structures as prima facie linked to business activity because they were stated to be statutory obligations under the applicable law. Relying on the cited larger bench view on input service credit, it found that insisting on pre-deposit was unnecessary at that stage and granted stay till disposal of the appeal. en-us Mon, 31 Aug 2009 00:00:00 +0530 Sat, 27 Jul 2013 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205670 Pre-deposit of duty and penalty was waived pending appeal where credit was denied for construction of a Kisan Shade and Labour Hutment. The tribunal treated the structures as prima facie linked to business activity because they were stated to be statutory obligations under the applicable law. Relying on the cited larger bench view on input service credit, it found that insisting on pre-deposit was unnecessary at that stage and granted stay till disposal of the appeal. Case-Laws Service Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205670