https://www.taxtmi.com/caselaws?id=244114 The tribunal allowed the applicant's appeal, granting waiver of pre-deposit for dues and staying collection during the appeal. It held that CENVAT credit on input services used in constructing a hotel was permissible, even if no output service was provided at the time of taking the credit. The tribunal interpreted the term "used" broadly, allowing for credit in cases where an immovable property was created between input and output services. This decision aligned with legal precedents establishing the nexus between input and output services. en-us Tue, 20 Aug 2013 00:00:00 +0530 Tue, 18 Feb 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244114 The tribunal allowed the applicant's appeal, granting waiver of pre-deposit for dues and staying collection during the appeal. It held that CENVAT credit on input services used in constructing a hotel was permissible, even if no output service was provided at the time of taking the credit. The tribunal interpreted the term "used" broadly, allowing for credit in cases where an immovable property was created between input and output services. This decision aligned with legal precedents establishing the nexus between input and output services. Case-Laws Service Tax Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244114