2012 (9) TMI 861

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..... he 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 no .....

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..... 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding Cenvat credit availed by :the appellant on the invoices which were raised for discharge of Service Tax liability on renting of immovable property. The appellant herein had availed the Cenvat credit on the invoices but reversed the same on the direction of lower a .....

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..... of Cenvat credit of the Service Tax paid by the second appellant cannot be faulted as he is eligible to avail Cenvat credit. 5. The 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. .....

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