https://www.taxtmi.com/caselaws?id=250249 In a service tax and CENVAT credit dispute, the free-supply materials issue was treated as covered by the Larger Bench view in Bhayana Builders, giving the appellant a strong prima facie case on inclusion of such value in the taxable base. By contrast, the issues concerning the nature of the construction activity for 2004-05 and eligibility of CENVAT credit on input services used for taxable and exempt outputs required factual examination and did not justify total waiver at that stage. Complete waiver of pre-deposit was therefore declined, and conditional stay was granted on deposit of Rs. 5 lakh, with the balance waived pending appeal. en-us Wed, 21 May 2014 00:00:00 +0530 Fri, 15 Jan 2016 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250249 In a service tax and CENVAT credit dispute, the free-supply materials issue was treated as covered by the Larger Bench view in Bhayana Builders, giving the appellant a strong prima facie case on inclusion of such value in the taxable base. By contrast, the issues concerning the nature of the construction activity for 2004-05 and eligibility of CENVAT credit on input services used for taxable and exempt outputs required factual examination and did not justify total waiver at that stage. Complete waiver of pre-deposit was therefore declined, and conditional stay was granted on deposit of Rs. 5 lakh, with the balance waived pending appeal. Case-Laws Service Tax Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250249