TMI Blog2012 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of renting of immovable property which was not recognised as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004. The credit in question was taken of the amounts of rent paid by the appellant to their landlord in respect of the premises which was used by the former for housing their office for the purpose of business activities including distribution of Cenvat credit to various ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 (Kar.). 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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