https://www.taxtmi.com/caselaws?id=216568 The Tribunal granted the appellant waiver of pre-deposit and stay of recovery for duty, penalty, and interest amounting to Rs. 28,12,555/- related to the denial of CENVAT credit on professional services for an expansion project. Emphasizing the nexus between the services and manufacturing activities, the Tribunal classified the services as 'input services' based on precedent and the inclusive definition under Rule 2(1). Considering the partial payment made by the appellant, relief was granted, highlighting the importance of establishing a connection between received services and manufacturing for CENVAT credit eligibility. en-us Wed, 23 Nov 2011 00:00:00 +0530 Fri, 14 Sep 2012 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216568 The Tribunal granted the appellant waiver of pre-deposit and stay of recovery for duty, penalty, and interest amounting to Rs. 28,12,555/- related to the denial of CENVAT credit on professional services for an expansion project. Emphasizing the nexus between the services and manufacturing activities, the Tribunal classified the services as 'input services' based on precedent and the inclusive definition under Rule 2(1). Considering the partial payment made by the appellant, relief was granted, highlighting the importance of establishing a connection between received services and manufacturing for CENVAT credit eligibility. Case-Laws Service Tax Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216568