2011 (12) TMI 371

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..... e Respondent. ORDER 1. The appellants took the Cenvat credit of service tax paid on input services like construction service, works contract service and also inputs like cement, steel etc. utilized for construction of warehouses which was rented out by them and utilized the same for payment of service tax on renting of immovable property service. The appeal filed by the appellants is against the .....

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..... has a better case than the office of the provider of the service since without the building itself there cannot be any service. I find that appellant has a prima facie case in its favour and therefore it would have been in the interest of justice for the Commissioner to hear the appellant without insisting on any pre-deposit. Accordingly, at this stage itself, the requirement of pre-deposit is wa .....

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