https://www.taxtmi.com/caselaws?id=31462 The Tribunal granted a full waiver of the pre-deposit of service tax credit and penalty for the Appellant, amounting to Rs. 71,97,202/- and Rs. 10,000/- respectively. The dispute arose from the disallowance of service tax credit on insurance premium for a power generation plant, with the Commissioner arguing that the power plant was a separate entity from the aluminium manufacturing unit. The Tribunal found in favor of the Appellant, noting that the power plant had been treated as integral to the manufacturing unit in previous instances, leading to the decision to grant the waiver. en-us Thu, 29 May 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31462 The Tribunal granted a full waiver of the pre-deposit of service tax credit and penalty for the Appellant, amounting to Rs. 71,97,202/- and Rs. 10,000/- respectively. The dispute arose from the disallowance of service tax credit on insurance premium for a power generation plant, with the Commissioner arguing that the power plant was a separate entity from the aluminium manufacturing unit. The Tribunal found in favor of the Appellant, noting that the power plant had been treated as integral to the manufacturing unit in previous instances, leading to the decision to grant the waiver. Case-Laws Service Tax Thu, 29 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31462