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2013 (6) TMI 590 - CESTAT NEW DELHICenvat credit of Service Tax relating to rental of immovable property, security guard appointed at the residence of central office and cycle stand, maintenance of registered office at Kolkata and corporate office at New Delhi and telephone/courier services etc. - Held that:- The objection of the lower authorities that such services were not availed at Jaipur but at places other than the place of manufacture, do not carry weight in view of various precedent decision of the Tribunal. In the case of Jaypee Rewa Cement Plant V. CCE, Bhopal [2009 (7) TMI 488 - CESTAT, NEW DELHI], it was observed that input services rendered outside manufacturing premises are eligible for credit if the same are related to business activities. Similarly, in the case of Indian Rail and Industries Ltd. [2006 (8) TMI 7 - CESTAT, MUMBAI], it was observed that there is no such stipulation that the input services must be provided or received in the factory of manufacture. Inasmuch as there is no dispute about the fact that services disputed in the present appeals are covered by the definition of input services, and are used by the appellants in relation to their business activities at Jaipur, the same are eligible cenvatable input services. - Decided in favor of assessee.
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