Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 681 - CESTAT MUMBAIDenial of input service credit - Rent services - nexus with the manufacturing activity - Held that:- any service availed by the assessee who is a manufacturer of excisable goods in the course of their business is entitled for CENVAT credit of the same. Therefore, under these circumstances, it is immaterial whether the rented premises is within the factory or outside but the same should be availed in the course of manufacture of final product. In this case, it is not disputed that the rented premises is not used for storage of manufactured goods by the appellant. Therefore, following the decision of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) the appellants are entitled to input service credit of rent service - Decided in favour of assessee.
|