https://www.taxtmi.com/caselaws?id=241191 The Tribunal granted a waiver of pre-deposit for both outdoor catering and garden maintenance services, allowing the applicant to claim input service credit for these services during the appeal. The decision was based on the precedent set by the High Court of Bombay in the Ultra Tech Cement case, emphasizing that services related to business activities qualify as "input services" under the CENVAT Credit Rules, 2004. The Tribunal considered the evidence presented, including the number of employees working during the relevant period, and ruled in favor of the applicant. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241191 The Tribunal granted a waiver of pre-deposit for both outdoor catering and garden maintenance services, allowing the applicant to claim input service credit for these services during the appeal. The decision was based on the precedent set by the High Court of Bombay in the Ultra Tech Cement case, emphasizing that services related to business activities qualify as "input services" under the CENVAT Credit Rules, 2004. The Tribunal considered the evidence presented, including the number of employees working during the relevant period, and ruled in favor of the applicant. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241191