https://www.taxtmi.com/caselaws?id=237982 The High Court upheld the tribunal's decision directing the appellant, the owner of a shopping mall, to pay 35% of the CENVAT credit availed on inputs used in construction. The tribunal granted a complete waiver for input services despite the appellant's use of the Works Contract Rules. The court addressed the assessment of deposit amounts for the appellants, emphasizing the financial implications. The judgment found the impugned order fair and proper, with observations being tentative. An extension of time for payment was granted, allowing the appellant until 15th October, 2013, to comply with the tribunal's directives. en-us Wed, 11 Sep 2013 00:00:00 +0530 Wed, 01 Jul 2015 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237982 The High Court upheld the tribunal's decision directing the appellant, the owner of a shopping mall, to pay 35% of the CENVAT credit availed on inputs used in construction. The tribunal granted a complete waiver for input services despite the appellant's use of the Works Contract Rules. The court addressed the assessment of deposit amounts for the appellants, emphasizing the financial implications. The judgment found the impugned order fair and proper, with observations being tentative. An extension of time for payment was granted, allowing the appellant until 15th October, 2013, to comply with the tribunal's directives. Case-Laws Service Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237982