https://www.taxtmi.com/caselaws?id=212052 The appellants claimed Cenvat credit for service tax on input services used in constructing warehouses later rented out. The denial of credit due to non-payment of service tax and penalty was challenged. The argument focused on the definition of input service, asserting the services and inputs for warehouse construction should qualify. The court found the appellants had a strong case and waived the pre-deposit requirement for a fair hearing. The matter was remanded for a review without pre-deposit, allowing the appellants a chance to present their case effectively. en-us Fri, 16 Dec 2011 00:00:00 +0530 Wed, 13 Nov 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212052 The appellants claimed Cenvat credit for service tax on input services used in constructing warehouses later rented out. The denial of credit due to non-payment of service tax and penalty was challenged. The argument focused on the definition of input service, asserting the services and inputs for warehouse construction should qualify. The court found the appellants had a strong case and waived the pre-deposit requirement for a fair hearing. The matter was remanded for a review without pre-deposit, allowing the appellants a chance to present their case effectively. Case-Laws Service Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212052