https://www.taxtmi.com/caselaws?id=205671 The judge ruled in favor of the appellant, waiving the pre-deposit of Cenvat credit demand and interest for hearing the appeals. The judge found that event management services, earth work (actually manpower supply), and rent of bus for staff were prima facie covered under the definition of "input service." Invoices indicated payment of service tax for manpower supply, and the rent of bus for staff was deemed essential for business purposes. The decision emphasizes the importance of accurately interpreting services received and their eligibility for Cenvat credit under the applicable rules. en-us Fri, 25 Sep 2009 00:00:00 +0530 Fri, 21 Jun 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205671 The judge ruled in favor of the appellant, waiving the pre-deposit of Cenvat credit demand and interest for hearing the appeals. The judge found that event management services, earth work (actually manpower supply), and rent of bus for staff were prima facie covered under the definition of "input service." Invoices indicated payment of service tax for manpower supply, and the rent of bus for staff was deemed essential for business purposes. The decision emphasizes the importance of accurately interpreting services received and their eligibility for Cenvat credit under the applicable rules. Case-Laws Service Tax Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205671