Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 980 - CESTAT MUMBAIRenting of immoveable property service - road used by the appellant - denial on the ground that the road located outside the factory of the respondent and it is not used in or in relation to the manufacture of final product - Held that: - even though the road is located outside the factory premises but the service of renting of immoveable property is received and used by the respondent. The road is used for transportation of goods which is directly related to the manufacture of final product in their factory - the service of renting of road to the respondent is an input service and the credit is admissible - appeal dismissed - decided against Revenue.
|