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2018 (3) TMI 844 - AT - Central ExciseCENVAT credit - renting of immovable property services - Held that: - when it is undisputed that the factory which was taken on rent is being put to use for manufacturing of final product on which duty liability is discharged, the denial of credit of service tax paid on renting of immovable property services seems to be totally incorrect proposition when the factory is functioning from the rental premises, it has to be held that services are utilised for manufacturing of excisable goods. Reliance placed on Circular dated 04.01.2008 is totally misplaced, as that circular clarifies about eligibility to avail CENVAT credit of service tax paid on commercial or industrial construction services which are used for construction of immovable property or otherwise. Appeal allowed - decided in favor of appellant.
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