2014 (8) TMI 473

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..... spondent. ORDER Appellant is seeking waiver of demand made against them denying them the Cenvat credit of service tax paid on telecommunication service, security service and maintenance & repair service in respect of immovable property rented by them. 2. Heard both the sides. 3. The Cenvat credit has been denied on the ground that according to the Circular No. 98/1/2008-S.T., dated 4 .....

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..... the terms of agreement either the landlord has to undertake or the tenant has to undertake. If as per the terms of the agreement, the landlord undertakes to provide these services, prima facie, they have to be held as input services with regard to renting of immovable property. Therefore I find myself in agreement with the learned advocate that appellant has a prima facie case in their favour. Fur .....

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