https://www.taxtmi.com/caselaws?id=242393 The Tribunal found in favor of the appellant, holding that the service tax credit distributed by ILTD, a division of ITC Ltd., was admissible as it related to post-threshing activities essential for manufacturing. The Tribunal accepted ILTD as a branch or office of the manufacturer, granting waiver of pre-deposit and a stay against recovery of dues. This case underscores the significance of establishing entity relationships, the nature of services, and adherence to CENVAT credit rules, emphasizing the requirement for supporting evidence on credit admissibility. en-us Thu, 21 Mar 2013 00:00:00 +0530 Tue, 14 Jan 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242393 The Tribunal found in favor of the appellant, holding that the service tax credit distributed by ILTD, a division of ITC Ltd., was admissible as it related to post-threshing activities essential for manufacturing. The Tribunal accepted ILTD as a branch or office of the manufacturer, granting waiver of pre-deposit and a stay against recovery of dues. This case underscores the significance of establishing entity relationships, the nature of services, and adherence to CENVAT credit rules, emphasizing the requirement for supporting evidence on credit admissibility. Case-Laws Service Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242393