Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 547 - AT - Central ExciseCENVAT Credit - input services - rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing Director and other officials who visit Bangalore on official work - HELD THAT:- Perusal of the rental agreement shows that the premises can be used for residential/guesthouse and back office purposes and the appellant have used the same for the official purpose only. The issue is squarely covered by the decision of the Tribunal in the case of R. K. Marbles [ 1766107 ] where the Tribunal has allowed the CENVAT credit on renting of immovable property service. Thus, the inclusive clause in the definition of input service covers the impugned input service - credit allowed - appeal allowed - decided in favor of appellant.
|