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2014 (3) TMI 636 - AT - Central ExciseAvailment of CENVAT Credit - Whether the applicant is eligible to avail the credit in respect of service tax paid on the rent of immovable property to corporate office situated at Kolkata - Held that:- rent paid for corporate office will form part of cost of production. It is also seen that the Tribunal in the case of National Engineering Industries (2013 (6) TMI 590 - CESTAT NEW DELHI) held that rent paid for corporate office would come within the purview of Rule 2(l) of CENVAT Credit Rules, 2004. Accordingly, I grant waiver of predeposit of entire amount of duty along with interest and penalty and stay its recovery thereof during the pendency of the appeals - Stay granted.
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