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2012 (12) TMI 399 - AT - Service TaxWaiver of pre-deposit and stay of recovery of amount of Rs.18,931/- and equal amount of penalty imposed - rent for sales offices - held that:- Cenvat Credit is claimed in respect of service tax on rent paid for their office at Bangalore whereas their manufacturing unit is in the Raigad Commissionerate which is not an Input Service as defined under Rule 2 (1) of Cenvat Credit Rules, 2004 - pre-deposit of Rs.18,931/- (Rupees eighteen thousand nine hundred and thirty one only) to be paid by the applicants within six weeks and compliance to be reported on 21.9.2012. On due compliance, there shall be stay recovery of interest and penalty till disposal of the appeal.
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