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2012 (9) TMI 861 - AT - Central ExciseWaiver of pre-deposit of duty - Availment of CENVAT Credit on the invoices which were raised for discharge of Service Tax liability on renting of immovable property - Held that:- There is no dispute that the appellant has received the services under the category of renting of immovable property. It is also not in dispute that the appellant has got the duty paying documents indicating the discharge of Service Tax liability by the service provider under the category of renting of immovable property. It is also not in dispute that the said properties were used by the appellant for his business activities. All these three factual aspects having not been denied, the availment of Cenvat credit of the Service Tax paid by the second appellant cannot be faulted as he is eligible to avail Cenvat credit - appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved in these cases. Accordingly, the applications for waiver of pre-deposit of balance amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Stay granted.
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