https://www.taxtmi.com/caselaws?id=212973 The Tribunal allowed the stay petition, waived the pre-deposit, and stayed the recovery during the appeal's pendency. It held that credit cannot be denied for service tax paid on taxable services received outside the factory premises if they fall under the definition of 'input service' under the Cenvat Credit Rules, 2004. The judgment emphasized interpreting the rules to determine the admissibility of credits for services used in manufacturing processes, even if conducted outside the factory premises. en-us Thu, 12 Jan 2012 00:00:00 +0530 Thu, 03 May 2012 05:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212973 The Tribunal allowed the stay petition, waived the pre-deposit, and stayed the recovery during the appeal's pendency. It held that credit cannot be denied for service tax paid on taxable services received outside the factory premises if they fall under the definition of 'input service' under the Cenvat Credit Rules, 2004. The judgment emphasized interpreting the rules to determine the admissibility of credits for services used in manufacturing processes, even if conducted outside the factory premises. Case-Laws Central Excise Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212973