https://www.taxtmi.com/caselaws?id=268909 The tribunal held that the Cenvat credit for Service Tax paid on commercial or industrial construction service used for setting up a factory was admissible under the definition of input service. Additionally, the tribunal found that the Service Tax paid on rents for warehouses outside the factory, where goods were stored until clearance or sale, was also eligible for credit as it constituted an input service. Consequently, the tribunal ruled in favor of the appellants, waiving the pre-deposit requirement and allowing the appeal. en-us Tue, 16 Sep 2014 00:00:00 +0530 Fri, 04 Dec 2015 16:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268909 The tribunal held that the Cenvat credit for Service Tax paid on commercial or industrial construction service used for setting up a factory was admissible under the definition of input service. Additionally, the tribunal found that the Service Tax paid on rents for warehouses outside the factory, where goods were stored until clearance or sale, was also eligible for credit as it constituted an input service. Consequently, the tribunal ruled in favor of the appellants, waiving the pre-deposit requirement and allowing the appeal. Case-Laws Service Tax Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268909