https://www.taxtmi.com/caselaws?id=267295 The Tribunal held that the appellants were not eligible for Cenvat credit on central excise duty paid on inputs and capital goods used in the construction of their malls. It was determined that the contractors, not the appellants, utilized these materials and services directly for the construction. The Tribunal directed the appellants to make partial pre-deposits to secure the Revenue's interests, with compliance required by a specified date. Upon compliance, the need for further pre-deposits and recovery of outstanding amounts would be suspended until the appeals' resolution. en-us Thu, 24 Apr 2014 00:00:00 +0530 Tue, 03 Nov 2015 06:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267295 The Tribunal held that the appellants were not eligible for Cenvat credit on central excise duty paid on inputs and capital goods used in the construction of their malls. It was determined that the contractors, not the appellants, utilized these materials and services directly for the construction. The Tribunal directed the appellants to make partial pre-deposits to secure the Revenue's interests, with compliance required by a specified date. Upon compliance, the need for further pre-deposits and recovery of outstanding amounts would be suspended until the appeals' resolution. Case-Laws Service Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267295