https://www.taxtmi.com/caselaws?id=209028 The Tribunal granted waiver of pre-deposit of Service Tax, interest, and penalty to the appellant, engaged in aerated water manufacturing, for availing credit of Service Tax paid for 'Architect Services' used in constructing a rainwater harvesting system. The Tribunal held that the rainwater harvesting system directly benefited the manufacturing process, qualifying the Architect Service as an admissible input service. Relying on precedents, the Tribunal emphasized the necessity of establishing a direct link between the service availed and the core business activity to determine eligibility for credit and waiver of pre-deposit in Service Tax matters. en-us Fri, 18 Mar 2011 00:00:00 +0530 Thu, 01 Aug 2013 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209028 The Tribunal granted waiver of pre-deposit of Service Tax, interest, and penalty to the appellant, engaged in aerated water manufacturing, for availing credit of Service Tax paid for 'Architect Services' used in constructing a rainwater harvesting system. The Tribunal held that the rainwater harvesting system directly benefited the manufacturing process, qualifying the Architect Service as an admissible input service. Relying on precedents, the Tribunal emphasized the necessity of establishing a direct link between the service availed and the core business activity to determine eligibility for credit and waiver of pre-deposit in Service Tax matters. Case-Laws Service Tax Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209028