https://www.taxtmi.com/caselaws?id=249449 The Tribunal denied the applicant's request for a waiver of the full pre-deposit amount of Cenvat credit, directing a partial deposit of Rs. 4,00,000 within four weeks. The Tribunal found that the repair and maintenance services for garden, pest control, and estate maintenance at the factory premises lacked a nexus with manufacturing activities, as per the Supreme Court's decision in Maruti Suzuki Ltd. case and the Bombay High Court's observation. The balance dues were waived pending appeal, emphasizing the necessity for activities to directly relate to the business of the assessee to qualify for credit. en-us Thu, 13 Mar 2014 00:00:00 +0530 Mon, 14 Jul 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249449 The Tribunal denied the applicant's request for a waiver of the full pre-deposit amount of Cenvat credit, directing a partial deposit of Rs. 4,00,000 within four weeks. The Tribunal found that the repair and maintenance services for garden, pest control, and estate maintenance at the factory premises lacked a nexus with manufacturing activities, as per the Supreme Court's decision in Maruti Suzuki Ltd. case and the Bombay High Court's observation. The balance dues were waived pending appeal, emphasizing the necessity for activities to directly relate to the business of the assessee to qualify for credit. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249449