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2012 (1) TMI 118 - AT - Central ExciseWaiver of pre deposit - Denial of CENVAT Credit - Renting of immovable property - Held that:- prima facie case found for the appellant against the denial of Cenvat credit on renting of immovable property service, in view of the Hon’ble High Court’s judgment in the case of CCE v. Stanzen Toyotetsu India (P) Ltd. - [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. Prima facie, the findings recorded by the High Court in paragraph 10 of its judgment are in support of the appellant who claims that the registered premises were used in relation to activities relating to their business. Having obtained the above registration with the department, the appellant is entitled to receive taxable services and distribute credit of service tax paid thereon to their manufacturing units. Prima facie, as the registered premises were used in relation to activities relating to the business of manufacture of excisable goods, Cenvat credit of service tax paid on the taxable service of renting of such premises, is prima facie admissible - Stay granted.
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