https://www.taxtmi.com/caselaws?id=33804 The Appellate Tribunal CESTAT, NEW DELHI, ruled in favor of the Appellant, waiving the pre-deposit of duty amounting to Rs. 1,22,793/- and an equal penalty. The case involved a demand for service tax on various services, with the Commissioner (Appeals) allowing Cenvat credit on most input services except for "Security Agency Service." The Tribunal determined that services provided in the residential area adjacent to the factory, located in a remote area, were eligible for credit based on past precedents. This decision emphasizes the importance of thorough legal arguments and precedent reliance in establishing eligibility for credit on input services. en-us Thu, 06 Nov 2008 00:00:00 +0530 Sat, 13 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33804 The Appellate Tribunal CESTAT, NEW DELHI, ruled in favor of the Appellant, waiving the pre-deposit of duty amounting to Rs. 1,22,793/- and an equal penalty. The case involved a demand for service tax on various services, with the Commissioner (Appeals) allowing Cenvat credit on most input services except for "Security Agency Service." The Tribunal determined that services provided in the residential area adjacent to the factory, located in a remote area, were eligible for credit based on past precedents. This decision emphasizes the importance of thorough legal arguments and precedent reliance in establishing eligibility for credit on input services. Case-Laws Service Tax Thu, 06 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33804