https://www.taxtmi.com/caselaws?id=252072 The Tribunal upheld the Order-in-Original demanding recovery of &8377; 54,44,777, ruling against the appellant's utilization of Cenvat credit for service tax on renting property due to a lack of nexus between input services in Pune and renting activities in Mumbai. The appellant's argument of cash payment in Mumbai was dismissed, emphasizing the requirement of a direct connection between input and output services for Cenvat credit. The appellant was directed to pre-deposit the wrongly utilized amount within eight weeks, with potential waiver upon compliance, stressing compliance with CENVAT Credit Rules for credit utilization. en-us Tue, 19 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252072 The Tribunal upheld the Order-in-Original demanding recovery of &8377; 54,44,777, ruling against the appellant's utilization of Cenvat credit for service tax on renting property due to a lack of nexus between input services in Pune and renting activities in Mumbai. The appellant's argument of cash payment in Mumbai was dismissed, emphasizing the requirement of a direct connection between input and output services for Cenvat credit. The appellant was directed to pre-deposit the wrongly utilized amount within eight weeks, with potential waiver upon compliance, stressing compliance with CENVAT Credit Rules for credit utilization. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252072