https://www.taxtmi.com/caselaws?id=252804 The Tribunal ruled in favor of the appellant in a service tax dispute. The demand for service tax on services received from abroad through branches was rejected due to lack of evidence proving receipt of taxable services. The Tribunal emphasized the need for concrete proof and dismissed the presumption based solely on payments made to branches. Additionally, the appellant was granted a waiver for Cenvat credit of service tax paid on construction services for their factory building, as the tax fell within the definition of 'input services.' The Tribunal allowed a stay against recovery during the appeal process. en-us Mon, 21 Apr 2014 00:00:00 +0530 Tue, 04 Nov 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252804 The Tribunal ruled in favor of the appellant in a service tax dispute. The demand for service tax on services received from abroad through branches was rejected due to lack of evidence proving receipt of taxable services. The Tribunal emphasized the need for concrete proof and dismissed the presumption based solely on payments made to branches. Additionally, the appellant was granted a waiver for Cenvat credit of service tax paid on construction services for their factory building, as the tax fell within the definition of 'input services.' The Tribunal allowed a stay against recovery during the appeal process. Case-Laws Service Tax Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252804