https://www.taxtmi.com/caselaws?id=242235 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing cenvat credit on construction services and maintenance of the R.O. plant as valid input services essential for factory operations. The Tribunal overturned the denial of credit amounting to Rs.62,81,089/- and Rs. 1,10,489/-, emphasizing the significance of services contributing to the manufacturing process. Precedent cases, including Suzuki Motorcycle (I) Pvt. Ltd. vs. CCE, Delhi-III, were cited to support the decision. The appellant was granted unconditional stay, waiving the pre-deposit requirement, based on their entitlement to the credit. en-us Tue, 19 Feb 2013 00:00:00 +0530 Fri, 10 Jan 2014 10:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242235 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, allowing cenvat credit on construction services and maintenance of the R.O. plant as valid input services essential for factory operations. The Tribunal overturned the denial of credit amounting to Rs.62,81,089/- and Rs. 1,10,489/-, emphasizing the significance of services contributing to the manufacturing process. Precedent cases, including Suzuki Motorcycle (I) Pvt. Ltd. vs. CCE, Delhi-III, were cited to support the decision. The appellant was granted unconditional stay, waiving the pre-deposit requirement, based on their entitlement to the credit. Case-Laws Service Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242235