https://www.taxtmi.com/caselaws?id=247524 The appellant's denial of credit for service tax paid on 'immovable property rent' for a sales office after the 'place of removal' was contested. The issue revolved around the interpretation of 'input services' concerning sales promotion activities. The court found that the appellant had a prima facie case for complete waiver of pre-deposit. Consequently, the pre-deposit of the demand was waived, and there was a stay against recovery during the appeal process. en-us Tue, 01 Oct 2013 00:00:00 +0530 Wed, 14 May 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247524 The appellant's denial of credit for service tax paid on 'immovable property rent' for a sales office after the 'place of removal' was contested. The issue revolved around the interpretation of 'input services' concerning sales promotion activities. The court found that the appellant had a prima facie case for complete waiver of pre-deposit. Consequently, the pre-deposit of the demand was waived, and there was a stay against recovery during the appeal process. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247524