https://www.taxtmi.com/caselaws?id=221957 The appellant, engaged in construction services, claimed credit for services and materials used in building construction for rental purposes. The Commissioner disallowed credits, leading to demands. The appellant argued for credit eligibility, citing precedents and nexus between input and output services. The Tribunal considered the financial hardship plea, ordering a pre-deposit of Rs.7 crores out of Rs.33 crores demanded, with the remaining dues waived and recovery stayed pending appeal disposal. The judgment analyzed the eligibility of credit, interpretation of input services, nexus between services, and financial hardship in the pre-deposit decision. en-us Thu, 12 Jan 2012 00:00:00 +0530 Tue, 29 Aug 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221957 The appellant, engaged in construction services, claimed credit for services and materials used in building construction for rental purposes. The Commissioner disallowed credits, leading to demands. The appellant argued for credit eligibility, citing precedents and nexus between input and output services. The Tribunal considered the financial hardship plea, ordering a pre-deposit of Rs.7 crores out of Rs.33 crores demanded, with the remaining dues waived and recovery stayed pending appeal disposal. The judgment analyzed the eligibility of credit, interpretation of input services, nexus between services, and financial hardship in the pre-deposit decision. Case-Laws Service Tax Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221957