2012 (12) TMI 399

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..... e Steel Co. Ltd. seeking waiver of pre-deposit and stay of recovery of amount of Rs.18,931/- and equal amount of penalty imposed on the applicant. 2. The department had denied the Cenvat Credit of service tax paid by them on rent for their sales office situated at Bangalore taking a view that this service is not input service as defined under Rule 2 (1) of Cenvat Credit Rules, 2004. 3. The learn .....

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..... d in respect of service tax on rent paid for their office at Bangalore whereas their manufacturing unit is in the Raigad Commissionerate. The case law cited is for the Real Estate Agent Service and is not directly applicable to the present facts of the case. I also take note of the fact that amount involved is Rs.18,931/- only. Therefore, I order pre-deposit Rs.18,931/- (Rupees eighteen thousand n .....

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