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2018 (2) TMI 540 - AT - Central ExciseDisallowance of cenvat credit - input services - appellant has not incorporated the premises in the registration certificate - premises was used for undertaking job work activity of the Appellant - Held that:- As per definition of Inputs Service, the services used directly or indirectly in or in relation to manufacture of final products and clearance of final products upto place of removal including other services would fall into the category of Input Service in terms of Rule 2 (l) of Cenvat credit Rules, 2004. Hence there is no reason to disallow the cenvat credit. It has been held in number of judgments that the credit cannot be denied on the ground that the services were availed outside the registered premises. See Ultra Tech Cement Ltd. [2010 (9) TMI 126 - CESTAT, MUMBAI] Appellant are eligible for credit of service tax charged to them on rented premises.
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