https://www.taxtmi.com/caselaws?id=256523 The Tribunal upheld the demand for predeposit of CENVAT credit on capital goods but waived a portion for input services, directing the applicants to predeposit Rs. 7,00,000/- within six weeks while staying recovery of the remaining amount during the appeal process. The decision was based on findings that the capital goods were used for an integral purpose related to manufacturing, but the input service credit for constructing rest rooms lacked a direct connection to the manufacturing process of excisable goods. en-us Mon, 08 Dec 2014 00:00:00 +0530 Sun, 15 Feb 2015 11:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256523 The Tribunal upheld the demand for predeposit of CENVAT credit on capital goods but waived a portion for input services, directing the applicants to predeposit Rs. 7,00,000/- within six weeks while staying recovery of the remaining amount during the appeal process. The decision was based on findings that the capital goods were used for an integral purpose related to manufacturing, but the input service credit for constructing rest rooms lacked a direct connection to the manufacturing process of excisable goods. Case-Laws Service Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256523