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2017 (2) TMI 55 - CESTAT BANGALORE100% EOU - CENVAT credit - renting of immovable property located at Mumbai - denial on the ground that the service tax paid pertains to the rental charges of immovable property situated at Mumbai, housing the corporate office of the assessee. These premises are not connected to the manufacturing activity and clearance of the finished goods - Held that: - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the manufacturing activity - denial of CENVAT credit in respect of service tax paid on renting of immovable property located in Mumbai is wrong - appeal allowed - decided in favor of assessee.
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