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2021 (9) TMI 80 - AT - Central ExciseCENVAT Credit - input services or not - certain services used at a depot outside the factory, from where the manufactured finished goods were cleared/sold - activities relating to business - HELD THAT:- The co-ordinate Delhi Bench of the CESTAT in the case of BARMALT (INDIA) PVT. LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III [2015 (12) TMI 213 - CESTAT NEW DELHI] has dealt with an identical situation and held that input services used for storage up to the place of removal continued to be covered under the definition of input service. Therefore, the service tax paid on rent is also available as credit - The above ruling takes care of Section 4(3)(c)(iii) of the Central Excise Act, 1944 as well and hence, the impugned order cannot be sustained. Appeal allowed - decided in favor of appellant.
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