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2015 (12) TMI 213 - AT - Service TaxWaiver of pre deposit - commercial or industrial construction service - Service Tax paid on the rents for hired warehouses outside the factory for storage or raw material as well as finished goods - Held that:- As regards the credit taken in respect of Commercial or industrial construction service, it is not disputed that the said service was utilized for setting up the factory and therefore it was covered under the definition input services prior 1-4-2011 as is evident from the definition of input service contained in Rule 2(l) of Cenvat Credit Rules, 2004 - entire credit relating to commercial or industrial construction service is clearly admissible. - As regards Cenvat credit of Service Tax paid for rental service the appellants have stated that they owned, and were responsible for, the goods upto the warehouse from where the finished goods were cleared/sold and therefore in terms of Section 4(3)(c)(iii) of Central Excise Act, 1944 such a warehouse was the “place of removal.” As per the above definition, input services used for “storage up to the place of removal” continued to be covered under the definition of input service. Therefore, the Service Tax paid on rent is also available as credit. - Decided in favour of assessee.
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