Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 1182 - AT - Service TaxCENVAT Credit - input services - service tax paid on rent of premises which is used as office of the company outside the company - Department was of the view that the appellant is not eligible for credit of service tax paid towards rent as well as maintenance charges for the premises outside the factory - HELD THAT:- The restriction that credit can be availed for materials that has been brought into the factory is applicable only in the case of inputs and not that of input services. In regard to input services, it is immaterial whether the services are availed within the factory or outside the factory. It is only necessary that the manufacturer has to avail it in relation to the manufacture of the final product. In the present case, the department does not dispute that the said premises is used by the appellant as office for their manufacturing factory. In NITCON INDUSTRIES (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2014 (9) TMI 681 - CESTAT MUMBAI], the Tribunal has analyzed the very same issue and held that it is immaterial whether the rented premises is within the factory or outside but the same should be availed in the course of manufacture of final product. Appeal allowed - decided in favor of appellant.
|