2011 (10) TMI 52

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....tax of Rs. 77,868/- has been denied and demanded with interest and penalty equal to amount demanded has been imposed. 2. Learned counsel on behalf of the appellants submits that show cause notice was issued to the appellants taking view that credit on service tax paid on rent for corporate office is not admissible as cenvat credit to the appellants since it is not covered as input service. Howe....

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.... lower authorities, the order has come to be passed and crux of the issue is whether the cenvat credit of service tax paid on rent of the Corporate Officer is admissible or not, has not been appreciated in both the orders of lower authorities.  Since the appellant has made a mistake in representing the facts correctly, I do not think this a fit case for remand without any pre-deposit.  L....