https://www.taxtmi.com/caselaws?id=250556 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, allowing Cenvat credit for service tax paid on services related to dismantling, handling of unusable material, and transportation. The Tribunal considered these services essential for the renovation and repair of the factory, falling within the definition of input services. Citing precedents, including CCE v. Ultra-Tech Cement, the Tribunal held that such services are integral to the business operations of the appellants. Consequently, the Tribunal waived pre-deposit conditions of duty and penalties, granting unconditional stay petitions. The judgment was delivered on 30-9-2011 by Ms. Archana Wadhwa, Member (J) of the Appellate Tribunal CESTAT NEW DELHI. en-us Fri, 30 Sep 2011 00:00:00 +0530 Mon, 18 Aug 2014 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250556 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellants, allowing Cenvat credit for service tax paid on services related to dismantling, handling of unusable material, and transportation. The Tribunal considered these services essential for the renovation and repair of the factory, falling within the definition of input services. Citing precedents, including CCE v. Ultra-Tech Cement, the Tribunal held that such services are integral to the business operations of the appellants. Consequently, the Tribunal waived pre-deposit conditions of duty and penalties, granting unconditional stay petitions. The judgment was delivered on 30-9-2011 by Ms. Archana Wadhwa, Member (J) of the Appellate Tribunal CESTAT NEW DELHI. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250556