2013 (1) TMI 904

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..... pellant. Shri V.R. Kulkarni, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal along with an application for stay of operation wherein input service credit is denied. 2. The facts of the case are that the appellant is the owner of immovable property and the same is rented out. Therefore, they paid service tax under the category of "Renting of immovable property s .....

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..... ents which are not specified as per Rule 9 of the Cenvat Credit Rules, 2004 therefore they are not entitled for input service credit. 5. Heard both sides and considered their submissions in detail. 6. As the issue is in a narrow compass, after granting waiver of pre-deposit of the dues adjudged, I take up the appeal itself for disposal. 7. In this matter the show cause notice all .....

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