2010 (10) TMI 403

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..... be considered from the provisions of Cenvat credit rules and the service tax rules wherein the issuance of invoice is contemplated by a service provider - The applicants are directed to produce certificate from the Range officer in respect of freezing of the said amount within four weeks from today and report compliance on 26th November, 2010 before Assistant Registrar - Appeal is disposed of .....

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..... rupti Aashish Shah 1009/2010 1728/2010 33,621/- 2,000/- 5. Praveen Popatlal Shah 1010/2010 1729/2010 83,226/- 2,000/- 6. Malti Popatlal Shah 1011/2010 1730/2010 25,215/- 2,000/- 7. Shashikant Bhaichand Shah (HUF) 1012/2010 1731/2010 84,513/- 2,000/- .....

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..... He would also submit that all the applicants have taken the registration certificate as service providers for renting out of immovable property and availing the Cenvat credit of the input services received by them in respect of many other services. It is his submission that since the entire building is co-owned by individuals one invoice indicating the service rendered and service tax paid should .....

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..... ount of Cenvat credit confirmed by the adjudicating authority and upheld by the learned Commissioner (Appeals). The applicants are directed to produce certificate from the Range officer in respect of freezing of the said amount within four weeks from today and report compliance on 26th November, 2010 before Assistant Registrar. Subject to such compliance being reported, the application for waiver .....

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