https://www.taxtmi.com/caselaws?id=250714 The Tribunal ruled in favor of the applicant, granting input service credit on repair, maintenance, and manpower recruitment services for tugs and barges used in their manufacturing business. The decision was influenced by the High Court of Bombay's precedent, emphasizing that services availed for manufacturing activities qualify for input service credit. The Tribunal waived the pre-deposit and ordered a stay on recovery during the appeal, aligning with the interpretation of the High Court's ruling, despite opposition based on a different court decision. en-us Wed, 23 May 2012 00:00:00 +0530 Fri, 22 Aug 2014 10:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250714 The Tribunal ruled in favor of the applicant, granting input service credit on repair, maintenance, and manpower recruitment services for tugs and barges used in their manufacturing business. The decision was influenced by the High Court of Bombay's precedent, emphasizing that services availed for manufacturing activities qualify for input service credit. The Tribunal waived the pre-deposit and ordered a stay on recovery during the appeal, aligning with the interpretation of the High Court's ruling, despite opposition based on a different court decision. Case-Laws Service Tax Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250714