2013 (12) TMI 1031

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..... filed for waiver of pre-deposit of CENVAT Credit of Rs.52,917/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed by lower authorities as in-eligible CENVAT Credit availed by the appellant of Service Tax paid on Maintenance & Repair services, Renting of Immovable Property and Personal Accident Insurance Policies. 3. After considering the submis .....

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..... ners and the credit was availed in Daman unit only. We find that even if an employee is working in Kanpur and insurance policy is taken in Daman, Service Tax paid on such insurance policy is in relation to the business activities of the appellant. 4. In our view, the appellant has made out a prima facie case for waiver of the amounts involved. Accordingly, the application for waiver of pre-deposi .....

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