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2019 (2) TMI 1231 - AT - Central ExciseCENVAT Credit - inputs - maintenance charge paid by the appellant against the lease for establishing and running the factory - Held that:- The consideration paid under the lease deed is classified as annual lease rent as well as the annual maintenance charges for the development of the industrial area. It is observed that the said lease annual rental has been acknowledged as the eligible input for availing cenvat credit. Since the maintenance charges, irrespective for industrial area, are very much the part of the same lease document thereby forming the part of annual lease rental, to my opinion, falls into the same category as that of annual lease rental - the adjudicating authority has denied the credit on these maintenance charges by wrongly holding the said amount towards the construction services. Otherwise also it is apparent from the lease deed itself that the said maintenance charges though are for the maintenance of the industrial area beyond the impugned factory but are calculated at the rate of per square meter of the leased factory wherein the final product of the appellant has to be manufacture - Availability of suitable industrial plot is an essential requirement for the manufacture of the goods of the appellant. The maintenance charges are also the eligible inputs - credit allowed - appeal allowed - decided in favor of appellant.
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