2011 (1) TMI 1064

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....ondent. [Order]. - These applications seek waiver of pre-deposit of the following amounts confirmed against each. Appellants herein along with fifteen others had taken various input services against a single invoice in respect of each credit relating to different services. The details relating to the applicants are as follows : Sl. No. Name of The Appellant Stay Application No. S....

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.... commercial property in Mumbai and are registered with the department as providers of renting of immovable property service. As the appellants had taken credit of input service without support of document as prescribed under Rule 9(2) of the Cenvat Credit Rules, 2004 (CCR), the Commissioner (Appeals) confirmed the demand of impugned credit irregularly taken under Rule 14 of the CCR and imposed pen....