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2017 (10) TMI 962 - AT - Central ExciseCENVAT credit - input services - Renting of immovable property service - insurance services - Held that: - Since the appellants were not having sufficient space in the factory to store the inputs and the packing material, therefore, they had taken the premises outside the factory and also took the dealer's registration only exclusively to the appellant's factory and the goods have not been sold or removed to any other person, which fact has not been denied by the Revenue - storage is directly connected to the production - the appellant has produced the receipt of insurance premium and which shows that the insurance is with regard to the finished products and other property of the appellant in the factory. The appellants are entitled to the CENVAT Credit on service tax paid on rent of dealer's premises which is nothing but an extension of the factory of the appellant - appellants are entitled to the CENVAT credit on security services availed for dealer's premises as well as insurance paid for the finished goods stored in the factory premises - appeal allowed.
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