https://www.taxtmi.com/caselaws?id=262898 The Tribunal granted a stay on the recovery of amounts and penalties until the final disposal of the appeals, based on the appellant's prima facie case for the waiver of confirmed dues and penalties. The decision was influenced by the interpretation of the definitions of inputs and input services under the CENVAT Credit Rules, 2004, emphasizing the direct use of inputs in providing output services. The Tribunal relied on case law precedent, including decisions related to the necessity of inputs like cement and TMT bars for specific services, to support the admissibility of CENVAT Credit for construction-related activities. en-us Tue, 17 Jun 2014 00:00:00 +0530 Thu, 13 Aug 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262898 The Tribunal granted a stay on the recovery of amounts and penalties until the final disposal of the appeals, based on the appellant's prima facie case for the waiver of confirmed dues and penalties. The decision was influenced by the interpretation of the definitions of inputs and input services under the CENVAT Credit Rules, 2004, emphasizing the direct use of inputs in providing output services. The Tribunal relied on case law precedent, including decisions related to the necessity of inputs like cement and TMT bars for specific services, to support the admissibility of CENVAT Credit for construction-related activities. Case-Laws Service Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262898