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2019 (1) TMI 771 - CESTAT NEW DELHICENVAT Credit - input services - Maintenance Charges - it is alleged that the said maintenance service is not used by the appellant in or in relation to manufacture of final products or clearance of final products up to place of removal - Held that:- It is the admitted fact that the manufacturing activity of appellant is carried from the premises as are taken on rent. It is apparent from record that the impugned maintenance charges are the part of lease/ rent charges. M/s AKVN i.e. the leaser is also charging the service charges in their lease bills raised for lease amount and maintenance amount. Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant - The lease/ rent charge are the eligible inputs. These charges are indirectly related to business and they fall in the main part of the definition of input services. The findings of Order-in-Appeal are therefore held incorrect - there is no apparent intention of tax evasion on part of appellants - penalty also not levied - appeal allowed.
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