https://www.taxtmi.com/caselaws?id=250523 Services integrally connected with the business of renting immovable property may, at the prima facie stage, qualify as input services for Cenvat credit where the services include telecommunication, security, and maintenance and repair. The circular relied on for denial, which dealt with commercial or industrial construction and works contract services used during construction of immovable property, was held inapplicable to these facts. On that basis, the appellant made out a prima facie case for waiver of pre-deposit, and unconditional stay against recovery was granted pending appeal. en-us Mon, 08 Aug 2011 00:00:00 +0530 Sun, 17 Aug 2014 09:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250523 Services integrally connected with the business of renting immovable property may, at the prima facie stage, qualify as input services for Cenvat credit where the services include telecommunication, security, and maintenance and repair. The circular relied on for denial, which dealt with commercial or industrial construction and works contract services used during construction of immovable property, was held inapplicable to these facts. On that basis, the appellant made out a prima facie case for waiver of pre-deposit, and unconditional stay against recovery was granted pending appeal. Case-Laws Service Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250523