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    <title>2013 (10) TMI 792 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit for the dues arising from the disallowed cenvat credit on input services, citing lack of nexus with manufacturing activity and emphasizing the need for a different standard to establish nexus for intangible services compared to tangible inputs. The Tribunal noted that objections raised by the Revenue were not the substantive issues in the show cause notice and ordered a stay on the collection of dues pending appeal. The Tribunal distinguished past judgments on inputs, not input services, and highlighted doubts on their applicability to the case.</description>
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      <description>The Tribunal granted a waiver of pre-deposit for the dues arising from the disallowed cenvat credit on input services, citing lack of nexus with manufacturing activity and emphasizing the need for a different standard to establish nexus for intangible services compared to tangible inputs. The Tribunal noted that objections raised by the Revenue were not the substantive issues in the show cause notice and ordered a stay on the collection of dues pending appeal. The Tribunal distinguished past judgments on inputs, not input services, and highlighted doubts on their applicability to the case.</description>
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