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2021 (8) TMI 752 - AT - Central ExciseCENVAT Credit - renting of immovable property service - input services of renting have been received undisputedly in the second unit which is the job worker of Unit-I - April, 2012 to February, 2015 - HELD THAT:- The input services of renting have been received undisputedly in the second unit which is the job worker of Unit-I. Further, Assistant Commissioner of Central Excise of the Division by letter dated 18 April, 2013 have granted permission under Rule 4(6) of CCR, 2004 for removal of final products from the premises of job worker –Unit-II. Thus, Unit-II is an extended arm of the Unit-I - the appellant is eligible for taking credit of input service tax paid on rent etc. relating to their Unit-II. Hon’ble High Court in the case of COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABAD VERSUS ENDURANCE TECHNOLOGY PVT LTD [2015 (6) TMI 82 - BOMBAY HIGH COURT] have held that the assessee manufacturing unit is entitled to take Cenvat credit of service tax received at their windmill set up for generation of electricity, which is located several kilometres away from the manufacturing unit. Appeal allowed - decided in favor of appellant.
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