2013 (12) TMI 1628

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.... Shri Ganesh Haavanur, Addl. Commissioner (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 Rul....

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.... service should have been received in the registered 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 manufa....