TMI Blog2015 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... und of litigation, we had indicated that the appellant could be eligible for the Cenvat credit. Ld. counsel brings to our notice the stay order passed by this Bench in appeal No. ST/549/11 wherein we had granted unconditional waiver and remanded the matter back to the lower authorities. He would also rely upon the decision of this Bench in stay order of Navratan S.G. Highway Properties P. Ltd. - [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri P.N. Sarvaiya, AR, for the Respondent. ORDER This application is filed for condoning the delay of ten days. 2. After hearing both sides for some lime on the condonation of delay, we find that the delay is properly explained and we accept the justification given. Accordingly, we condone the delay in filing the appeal before the Tribunal and direct the registry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 213 (Tri.-Ahmd.) = 2012 (26) S.T.R. 10 (Tri.) of the same proposition. 5. We find that the appellant is rendering an output service of renting out of immovable property and the property which has been developed by construction is in his possession and he is owner of the said property. If that be so, in our view appellant has made out a prima facie case for the availment of Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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