https://www.taxtmi.com/caselaws?id=183487 The Appellate Tribunal CESTAT, New Delhi granted a waiver on pre-deposit and stayed the recovery of Service Tax, interest, and penalty in a case involving the interpretation of whether Towers and Shelters could be treated as components and spare parts of capital goods for availing credit. The Tribunal noted differing views on the availability of Service Tax credit for these items and considered a previous case where a similar issue was discussed. The Tribunal decided to waive the pre-deposit and stay the recovery until the appeal's final disposal, without expressing any views on the case's merit. en-us Mon, 19 Jan 2009 00:00:00 +0530 Fri, 10 Jun 2016 18:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183487 The Appellate Tribunal CESTAT, New Delhi granted a waiver on pre-deposit and stayed the recovery of Service Tax, interest, and penalty in a case involving the interpretation of whether Towers and Shelters could be treated as components and spare parts of capital goods for availing credit. The Tribunal noted differing views on the availability of Service Tax credit for these items and considered a previous case where a similar issue was discussed. The Tribunal decided to waive the pre-deposit and stay the recovery until the appeal's final disposal, without expressing any views on the case's merit. Case-Laws Service Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183487