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2019 (3) TMI 762 - CESTAT CHENNAICENVAT Credit - input service or not - service tax paid towards rent / licence fees / rental fee / maintenance charges for accommodation of retail outlets situated elsewhere than the factory of manufacture in Delhi, Kolkata etc. - Held that:- The period of dispute namely December 2008 to November 2009 is well before the amendment caused to the definition of “input service” in Rule 2(l of the Cenvat Credit Rules, 2004 w.e.f. 1.4.2011 - the definition of ‘input service’ before 1.4.2011 was very broad in its scope and included not just services utilized within the factory of manufacture, but also activities relating to business, such as accounting, auditing, services used in office relating to such factory or premises or sales promotion etc. It is not in dispute that the premises for which rent / licence fee / rental fees, maintenance charges etc. had been incurred by the assessee were all retail outlets of the assessee themselves. As such, they were not outlets of dealers appointed by the company but were run by the company themselves. The rent etc. incurred for these outlets are surely incurred for activities relating to business. In the circumstances, the impugned renting etc. are very much eligible input services and within the ambit of definition of Rule 2 (l) ibid - credit allowed - appeal dismissed - decided against Revenue.
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