https://www.taxtmi.com/caselaws?id=177566 The Tribunal granted M/s. Nirlon Limited unconditional waiver and stayed the recovery of approximately &8377;5.39 crores in demands, interest, and penalties related to the denial of Cenvat credit for Service Tax paid on construction services. The Tribunal relied on precedents allowing Cenvat credit for inputs essential to output services, emphasizing the necessity of inputs for the renting of immovable property services. The Tribunal found that the appellant established a prima facie case for the waiver of pre-deposit of dues, leading to the grant of unconditional waiver and stay of recovery during the appeal process. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 12 Jan 2016 17:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177566 The Tribunal granted M/s. Nirlon Limited unconditional waiver and stayed the recovery of approximately &8377;5.39 crores in demands, interest, and penalties related to the denial of Cenvat credit for Service Tax paid on construction services. The Tribunal relied on precedents allowing Cenvat credit for inputs essential to output services, emphasizing the necessity of inputs for the renting of immovable property services. The Tribunal found that the appellant established a prima facie case for the waiver of pre-deposit of dues, leading to the grant of unconditional waiver and stay of recovery during the appeal process. Case-Laws Service Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177566