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2017 (11) TMI 876 - CESTAT BANGALORERefund of unutilised CENVAT credit - input services - Documentation fees - freight charges - rent - travelling expenses - denial on the ground of nexus - Held that: - the appellants are manufacturing the PP bags in the shed at Tumkur which has been taken on monthly rent for eventual export - the Tumkur factory was registered under Central Excise but was doing only stitching, printing and packing for appellant’s unit at Doddaballapur. Therefore the activity undertaken by the appellant at Tumkur is in relation to the final product manufactured/exported and thus eligible to CENVAT credit. Refund claim - rent - Held that: - reliance also placed in the case of Commissioner of C. Ex., Delhi-III Versus Sunbeam Hi Tech Medicare [2015 (2) TMI 1166 - CESTAT NEW DELHI], where it was held that the rent paid for the sister unit also fall in the definition of input service as the same is being used for the purpose of manufacturing the products which is eventually exported - denying the refund on account of rent paid for the sister concern is wrong and not sustainable. Appeal allowed - decided in favor of appellant.
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