https://www.taxtmi.com/caselaws?id=268847 The Tribunal granted waiver of pre-deposit of Service Tax and penalty under Cenvat Credit Rules, 2004, totaling Rs. 35,10,779 and Rs. 36.00 lakh respectively. The Tribunal held that the input services utilized by the Applicant Company's RSOs and Head Office were in relation to the business activities, not limited to the factory premises. It was determined that Cenvat credit could be availed without the need for back-up invoices from Input Service Distributors. Consequently, the Tribunal allowed the waiver of dues, with recovery stayed during the appeal process. en-us Wed, 16 Jul 2014 00:00:00 +0530 Wed, 02 Dec 2015 22:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268847 The Tribunal granted waiver of pre-deposit of Service Tax and penalty under Cenvat Credit Rules, 2004, totaling Rs. 35,10,779 and Rs. 36.00 lakh respectively. The Tribunal held that the input services utilized by the Applicant Company's RSOs and Head Office were in relation to the business activities, not limited to the factory premises. It was determined that Cenvat credit could be availed without the need for back-up invoices from Input Service Distributors. Consequently, the Tribunal allowed the waiver of dues, with recovery stayed during the appeal process. Case-Laws Service Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268847