2013 (12) TMI 1628

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..... ioner (AR), for the Respondent. ORDER Cenvat credit of Service Tax paid on renting of immovable property service received in Chennai office of the appellant-company during the period from October, 2009 to February, 2010 amounting to Rs. 1,07,120/- has been held to be irregularly availed and has been demanded with interest. Penalty of Rs. 10,000/- under Rule 15 of Cenvat Credit Rules, 2004 has al .....

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..... registered manufacturing premises. 3. I have considered the submissions. I have heard the learned AR also who reiterates the stand taken by the lower authorities. Ongoing through the impugned order and the records, I find that as submitted by the learned counsel credit has been denied only on the ground that services were not received in the manufacturing premises and the premises where it h .....

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