https://www.taxtmi.com/caselaws?id=239076 The Tribunal found that the transportation of two wheelers from the manufacturer's premises to the service station did not qualify as an input service for Cenvat credit under Rule 2(l) of CENVAT Credit Rules 2004. The applicant was directed to deposit Rs.2,00,000/- within six weeks, with the remaining tax amount, interest, and penalty waived pending appeal. This case underscores the importance of establishing a direct link between the input service and the output service provided by the taxable entity for Cenvat credit eligibility and highlights the procedural safeguards available to taxpayers in challenging adverse tax credit determinations. en-us Wed, 03 Jul 2013 00:00:00 +0530 Tue, 05 Nov 2013 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239076 The Tribunal found that the transportation of two wheelers from the manufacturer's premises to the service station did not qualify as an input service for Cenvat credit under Rule 2(l) of CENVAT Credit Rules 2004. The applicant was directed to deposit Rs.2,00,000/- within six weeks, with the remaining tax amount, interest, and penalty waived pending appeal. This case underscores the importance of establishing a direct link between the input service and the output service provided by the taxable entity for Cenvat credit eligibility and highlights the procedural safeguards available to taxpayers in challenging adverse tax credit determinations. Case-Laws Service Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239076