2013 (11) TMI 1666

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....ral Excise department. 2. This Central Excise Appeal under Section 35G of Central Excise Act, 1944 arises out of final order passed by the Customs, Excise & Service Tax Appellate Tribunal dated 21-6-2013 by which the Tribunal has restricted the Cenvat credit of Rs. 17,982/- only and has not found any case for imposing penalty more than that amount. The Tribunal has further found that after....

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.... 4. The Tribunal found that the appellants are providing the renting of immovable property service and maintenance and repair service in respect of area other than 998 sq. ft. The renting of immovable service and maintenance and repair service in respect of area other than 998 sq. ft. will not be covered under the definition of inputs service as that has not been used in providing the output....