2012 (12) TMI 399

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....y application filed by M/s Mahindra Ugine Steel Co. Ltd. seeking waiver of pre-deposit and stay of recovery of amount of Rs.18,931/- and equal amount of penalty imposed on the applicant. 2. The department had denied the Cenvat Credit of service tax paid by them on rent for their sales office situated at Bangalore taking a view that this service is not input service as defined under Rule 2 (1) o....