2012 (1) TMI 118

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....(AR), for the Respondent. ORDER These applications seek waiver and stay in respect of the Cenvat credit amounts and penalties. The lower authorities have denied Cenvat credit to the appellant for the period from June 2007 to March 2009 in respect of renting of immovable property which was not recognised as an 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004. The credit in que....

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....sides, I have found prima facie case for the appellant against the denial of Cenvat credit on renting of immovable property service, in view of the Hon'ble High Court's judgment in the case of CCE v. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.). Prima facie, the findings recorded by the High Court in paragraph 10 of its judgment are in support of the appellant who claims that the....