https://www.taxtmi.com/caselaws?id=246356 Cenvat credit on service tax paid for renting immovable property used as registered business premises was treated as prima facie admissible where the premises served office functions and business-related activities, including distribution of Cenvat credit to manufacturing units. The text notes that services used in relation to business activities, not only direct manufacturing operations, may satisfy the input service requirement. On that basis, the credit was considered prima facie relatable to business operations, and waiver of pre-deposit with stay of recovery was granted. en-us Fri, 13 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246356 Cenvat credit on service tax paid for renting immovable property used as registered business premises was treated as prima facie admissible where the premises served office functions and business-related activities, including distribution of Cenvat credit to manufacturing units. The text notes that services used in relation to business activities, not only direct manufacturing operations, may satisfy the input service requirement. On that basis, the credit was considered prima facie relatable to business operations, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246356