https://www.taxtmi.com/caselaws?id=34961 The Tribunal granted a waiver of pre-deposit of service tax and penalty in an appeal challenging the denial of Cenvat credit for telephone/mobile service, banking service, insurance service, and courier service used in manufacturing soap and detergents. The Tribunal interpreted 'input service' broadly, including these services as directly or indirectly related to manufacturing finished goods. Following the precedent set in a previous case regarding telephone services, the Tribunal concluded that insurance, banking, and courier services also qualified as input services. As a result, the Appellants were granted relief, emphasizing the inclusive nature of services contributing to the manufacturing process. en-us Tue, 16 Dec 2008 00:00:00 +0530 Sat, 06 Apr 2013 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34961 The Tribunal granted a waiver of pre-deposit of service tax and penalty in an appeal challenging the denial of Cenvat credit for telephone/mobile service, banking service, insurance service, and courier service used in manufacturing soap and detergents. The Tribunal interpreted 'input service' broadly, including these services as directly or indirectly related to manufacturing finished goods. Following the precedent set in a previous case regarding telephone services, the Tribunal concluded that insurance, banking, and courier services also qualified as input services. As a result, the Appellants were granted relief, emphasizing the inclusive nature of services contributing to the manufacturing process. Case-Laws Service Tax Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34961