2014 (5) TMI 451

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..... rent' on sales office has been denied on the ground that the same has been availed after the 'place of removal' and therefore, is not covered under the definition of 'input services'. Amount involved is Rs.1,11,496/- and period involved is April 2009 to August 2009. Besides demand, interest and penalty equal to the demand has also been imposed. 2. Heard both sides. 3. Learned C.A. s .....

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..... 08. 5. The question is whether the restriction on availability of credit of service utilized 'up to the place of removal' only would be applicable in respect of the input services as per the definition or not. The inclusive part of the definition reads as under:           ".... and includes services used in relation to modernisation, renovatio .....

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..... nd wherever the credit is to be restricted 'up to the place of removal', the relevant words were followed by suffix "up to the place of removal". In the Circumstances, I consider that the appellant has made out prima facie case for complete waiver of pre-deposit. Accordingly, there shall be waiver of pre-deposit of the demand and stay against recovery during pendency of the appeal. (Order .....

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