Appellant availing services of Renting of Immovable property - whether CENVAT credit can be availed in absence of mention of address of property in Registration Certificate - Stay granted
THE applicant is seeking waiver of pre-deposit of CENVAT credit availed by them of the ST paid on Renting of Immovable Property and which is denied by the lower authorities.
The cause of denial is that the address of the property for which they have availed services is not entered in the registration certificate.
The Bench observed -
"3. Considering the submission made by the applicant, it can be seen at the final hearing whether this premise are required to be entered in the registration certificate or not. Prima facie I am of the view that stay can be granted to them. Accordingly, I waive the requirement of pre-deposit of disputed amount and stay recovery thereof during the pendency of the appeal."