https://www.taxtmi.com/caselaws?id=248991 The Tribunal upheld the duty demand, interest, and penalty on Cenvat Credit for service tax on dredging services, ruling that the services did not qualify as "input service" under the Cenvat Credit Rules, 2004 due to the lack of exclusive benefit for the manufacturing activities of the appellant. Despite the appellant's disclosure of availing service tax credit on dredging services, a pre-deposit of Rs.7.5 lakhs was directed pending appeal, with the remaining dues waived upon compliance, ensuring a stay on recovery during the appeal process. en-us Tue, 20 May 2014 00:00:00 +0530 Tue, 01 Jul 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248991 The Tribunal upheld the duty demand, interest, and penalty on Cenvat Credit for service tax on dredging services, ruling that the services did not qualify as "input service" under the Cenvat Credit Rules, 2004 due to the lack of exclusive benefit for the manufacturing activities of the appellant. Despite the appellant's disclosure of availing service tax credit on dredging services, a pre-deposit of Rs.7.5 lakhs was directed pending appeal, with the remaining dues waived upon compliance, ensuring a stay on recovery during the appeal process. Case-Laws Central Excise Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248991