Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 739 - AT - Central ExciseCENVAT credit - input service - renting of immovable property service (renting of godowns) - place of removal - denial of credit on the ground that these godown are beyond the place of removal - Held that:- These godowns are places of removal in terms of Sec. 4(3)(c) of the Central Excise Act. Nevertheless, the nexus with manufacture is also decided in identical cases in the case of DSCL Sugar [2012 (12) TMI 830 - CESTAT NEW DELHI] where it has been held that sugar factories are entitled to input service credit on rent paid on godowns in which they stored sugar after paying duty - appeal allowed - decided in favor of appellant.
|