https://www.taxtmi.com/caselaws?id=162878 The Commissioner confirmed a service tax demand of over Rs. 1.38 crores against the appellants under the CENVAT Credit Rules, 2004. The disallowed service tax credit of about Rs. 60 lakhs was contested on merit and limitation grounds. The appellants argued based on CENVAT Credit Rules provisions, claiming services from a foreign party should be treated as "output service." The disagreement arose on the classification of services received. Despite the extended limitation period invoked, the appellants' compliance with return filings led to waiver of pre-deposit and stay of recovery. The appeal was expedited for resolution due to the substantial amount involved. en-us Mon, 30 Oct 2006 00:00:00 +0530 Sat, 02 Jan 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162878 The Commissioner confirmed a service tax demand of over Rs. 1.38 crores against the appellants under the CENVAT Credit Rules, 2004. The disallowed service tax credit of about Rs. 60 lakhs was contested on merit and limitation grounds. The appellants argued based on CENVAT Credit Rules provisions, claiming services from a foreign party should be treated as "output service." The disagreement arose on the classification of services received. Despite the extended limitation period invoked, the appellants' compliance with return filings led to waiver of pre-deposit and stay of recovery. The appeal was expedited for resolution due to the substantial amount involved. Case-Laws Service Tax Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162878