https://www.taxtmi.com/caselaws?id=244444 The court ruled in favor of the appellant, finding that the services like catering, photography, renting of immovable property, and repair of motor vehicles were essential for their business activities and fell within the definition of 'input service' under the Cenvat Credit Rules. Consequently, the judge waived the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, granting a stay on recovery until the appeal's resolution. en-us Fri, 18 Jan 2013 00:00:00 +0530 Wed, 26 Feb 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244444 The court ruled in favor of the appellant, finding that the services like catering, photography, renting of immovable property, and repair of motor vehicles were essential for their business activities and fell within the definition of 'input service' under the Cenvat Credit Rules. Consequently, the judge waived the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, granting a stay on recovery until the appeal's resolution. Case-Laws Service Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244444