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2018 (6) TMI 636 - AT - Central ExciseCENVAT Credit - inputs/ input services - service tax paid on rental charges for their Mumbai office - case of Revenue is that the said services of renting of immovable property were not received within the manufacturing premises of the appellant and therefore the authorities below have rightly disallowed the credit - Held that:- The Mumbai office operates as a procurement office for the Hosur factory. Therefore, procurement of orders / products being the starting point for the manufacturing activities is performed at the Mumbai office without which there can be no manufacturing activity at its factory in Hosur. The Hon’ble High Court of Bombay in the case of Deepak Fertilizers and Petrochemicals Corpn. Ltd. [2013 (4) TMI 44 - BOMBAY HIGH COURT] had held that the assessee would be eligible for credit on the services used in relation to storage of inputs outside the factory. Denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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