https://www.taxtmi.com/caselaws?id=241090 A prima facie case was found for total waiver of pre-deposit in a dispute over Cenvat credit on service tax paid for fumigation of export containers. The Tribunal accepted that the service was used before shipment and could fall within input service as part of export-related business activity, relying on a broad construction of input service in the cited precedent. On that basis, pre-deposit of the adjudged dues was waived and recovery was stayed during the pendency of the appeal. en-us Tue, 13 Aug 2013 00:00:00 +0530 Thu, 22 Dec 2016 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241090 A prima facie case was found for total waiver of pre-deposit in a dispute over Cenvat credit on service tax paid for fumigation of export containers. The Tribunal accepted that the service was used before shipment and could fall within input service as part of export-related business activity, relying on a broad construction of input service in the cited precedent. On that basis, pre-deposit of the adjudged dues was waived and recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241090