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2015 (9) TMI 1472 - AT - Service TaxCenvat credit - renting service - rent paid for separate premises - connection with the manufacturing activity of the respondent - motor vehicles manufactured by the respondent are sold to its buyer through the Depot situated outside the factory premises - Held that:- since the duty paid vehicles were removed to the depot, from where the same were sold to the customers, such activity squarely falls under the definition of “input service” under the category of “storage upto the place of removal”, itemised therein. In view of the decision of this Tribunal in the case of DSCL Sugar vs. Commissioner of Central Excise, Lucknow [2012 (12) TMI 830 - CESTAT NEW DELHI] and Lumax Automotive Systems Ltd. vs. CCE, Delhi-IV [2013 (1) TMI 471 - CESTAT New Delhi] where the Tribunal has allowed the services availed for the Go-down / Depot by holding that the services have nexus with the ultimate manufacturer of final product, there is no infirmity in the impugned order passed by the Commissioner (Appeals). - Decided against the Revenue
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