2013 (12) TMI 1628

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....oner (AR), for the Respondent. ORDER Cenvat credit of Service Tax paid on renting of immovable property service received in Chennai office of the appellant-company during the period from October, 2009 to February, 2010 amounting to Rs. 1,07,120/- has been held to be irregularly availed and has been demanded with interest. Penalty of Rs. 10,000/- under Rule 15 of Cenvat Credit Rules, 2004 has als....

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....egistered manufacturing premises. 3. I have considered the submissions. I have heard the learned AR also who reiterates the stand taken by the lower authorities. Ongoing through the impugned order and the records, I find that as submitted by the learned counsel credit has been denied only on the ground that services were not received in the manufacturing premises and the premises where it ha....