TMI Blog2013 (4) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... enting of such immovable property. In the light of these decisions, the appellant has made out a strong prima facie case in their favour for grant of unconditional waiver of pre-deposit of the dues adjudged against them. Accordingly, unconditional waiver from the pre-deposit of the dues adjudged against the appellant granted and stay recovery therefore thereof during the pendency of these appeals. - ST/882 to 884/2012 - S/163-165/13/CSTB/C-I - Dated:- 14-1-2013 - P R Chandrasekharan and Anil Choudhray, JJ. For the Appellant: Mr S S Gupta, CA For the Respondent :Mr P S Sodhi, Commissioner (AR) ORDER Per: P R Chandrasekharan: There are three appeals and stay applications directed against Order-in-Original No. 22 to 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Credit Rules, 2004 read with Section 73(2) of the Finance Act, 1994. Further, credits of Rs. 32,24,111/- and Rs. 15,62,151/- taken by the appellant were a so disallowed in respect of input services such as security, telephone, commission, brokerage, advertising, repairs, installation, etc. Interest on the credit wrongly taken was demanded under Section 75 of the Finance Act and a penalty of Rs, 6,48,48,474/- was imposed on the appellant under Rule 15 of the CENVAT Credit Rules read with Section 78 of the Finance Act, 1994 and another penalty of Rs. 5,000/- was imposed under Section 77. Hence the appellant is before us. 3. The learned consultant for the appellant submits that a similar issue came up for consideration before the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Sai Sahmita Storage (P) Ltd. (supra) and Navratna S.G. Highway Property Pvt. Ltd. (supra) respectively have held that excise duty paid on inputs and service tax paid on input services used in the construction of immovable property can be taken and utilized while discharging service tax liability on the renting of such immovable property. In the light of these decisions, the appellant has made out a strong prima facie case in their favour for grant of unconditional waiver of pre-deposit of the dues adjudged against them. Accordingly, we grant unconditional waiver from the pre-deposit of the dues adjudged against the appellant and stay recovery therefore thereof during the pendency of these appeals. (Operative part Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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