2013 (11) TMI 1172

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..... omatic Loom Works Ltd. vs. CCE, Coimbatore [2011 (5) TMI 755 - CESTAT, CHENNAI] - Availability of CENVAT Credit on setting-up/modernization of office premises, non-mentioning of registration number on the input invoices - the Applicant could not able to make out a prima facie case for total waiver of the pre-deposit of the CENVAT Credit availed on club membership - the Applicant directed to make a .....

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..... the ground that such services did not fall under the scope of Input Service as defined under Rule 2(l) of the CENVAT Credit Rules, 2004. The ld. Advocate further submitted that from the total CENVAT Credit, Rs.1,13,862/- relates to Credit on setting-up/modernization of office premises, which is admissible to them being an input service in view of the judgment of this Tribunal in the case of Suzu .....

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..... he Revenue reiterated the findings of the ld. Commissioner (Appeals). He could not place any contrary judgment. 4. Heard both sides and perused the records. Prima facie, I find from the judgments cited by the ld. Chartered Accountant that this Tribunal had allowed waiver of predeposit of the dues on similar issues, that is, availability of CENVAT Credit on setting-up/modernization of office prem .....

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