https://www.taxtmi.com/caselaws?id=269133 The article discusses whether services used for installation of kaccha sheds within a factory qualify as input services under Rule 2(l) for Cenvat credit purposes. It notes that services availed inside the factory, when used in or in relation to manufacture, required consideration at the appeal stage, and this supported a prima facie case for waiver of pre-deposit. On that basis, full waiver of pre-deposit was found justified and stay on recovery of the confirmed demands and penalties was granted pending disposal of the appeal. en-us Fri, 04 Apr 2014 00:00:00 +0530 Wed, 09 Dec 2015 09:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269133 The article discusses whether services used for installation of kaccha sheds within a factory qualify as input services under Rule 2(l) for Cenvat credit purposes. It notes that services availed inside the factory, when used in or in relation to manufacture, required consideration at the appeal stage, and this supported a prima facie case for waiver of pre-deposit. On that basis, full waiver of pre-deposit was found justified and stay on recovery of the confirmed demands and penalties was granted pending disposal of the appeal. Case-Laws Service Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269133