https://www.taxtmi.com/caselaws?id=255529 The Tribunal ruled in favor of the applicant, granting a waiver of pre-deposit of Service Tax, interest, and penalties amounting to Rs. 2,26,72,415. The applicant successfully argued that their fabrication activity should be considered as manufacturing, exempting them from service tax liability. Additionally, the Tribunal found that the applicant was entitled to Cenvat Credit on capital goods used for both exempted and taxable services, as there were no allegations of suppression. The Tribunal directed a partial pre-deposit, reserving the limitation issue for final hearing, ultimately deciding in favor of the applicant for the waiver. en-us Tue, 09 Sep 2014 00:00:00 +0530 Mon, 19 Jan 2015 13:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255529 The Tribunal ruled in favor of the applicant, granting a waiver of pre-deposit of Service Tax, interest, and penalties amounting to Rs. 2,26,72,415. The applicant successfully argued that their fabrication activity should be considered as manufacturing, exempting them from service tax liability. Additionally, the Tribunal found that the applicant was entitled to Cenvat Credit on capital goods used for both exempted and taxable services, as there were no allegations of suppression. The Tribunal directed a partial pre-deposit, reserving the limitation issue for final hearing, ultimately deciding in favor of the applicant for the waiver. Case-Laws Service Tax Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255529