2011 (4) TMI 554

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..... airs of a factory and in the case in hand since the credit is sought to be availed in relation to service tax paid for the services used in relation to modernization of the factory premises, prima facie, we find that the appellants are justified in claiming the credit in respect thereof - prima facie case having been made out for grant of stay while waiving the entire amount demanded under the imp .....

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..... Learned Advocate for the appellants drawing our attention to the definition of the term input service and placing reliance in unreported order of the Tribunal in stay application No. 847/2010 in the matter of Maruti Motorcycles (I) Pvt. Ltd v. C.C.E., Delhi-III, Gurgaon dated 25-2-2011 submitted that the authorities below clearly erred in disallowing the credit by misconstruing the definition o .....

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..... e find that the appellants are justified in claiming the credit in respect thereof. The Circular of the Board is in relation to specific question that whether or not commercial or industrial construction service or works contract service used for construction of an immovable property, could be treated as input service for the output service, namely, renting of immovable property service under Cenv .....

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