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TMI Blog2014 (5) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... er Archana Wadhwa : The appellant is engaged in the manufacture of gears and gearboxes. The dispute in the present appeal relates to availability of Cenvat credit of service tax paid on rent of premises, which the appellant has taken for their job worker. As per the appellant, the job worker is exclusively doing the job for the company and the appellant has provided him the rented premises as als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in respect of the service tax paid on the rented premises, which the appellant hired for their job worker. As per the appellant the said job worker was earlier working from their premises and on account of shortage of space, he was provided a separate rented premises along with the machinery etc. 3. The question which arises is as to whether renting of premises for the job worker can be held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch an extent so as to include the activities at the end an independent person as having relation to the appellant's business. The answer would be a clear 'NO'. Admittedly the business of any person is dependent or associated with the business activities of alliance/other connected persons. If the activities at the job workers end are considered to be activities related to the appellants business, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is covered by the definition of input services. As such, I find no merits in the appellants contention for availment of credit on the said activities. 5. However, I find that the demands stand raised for the period November 2007 to March 2009 by way of raising a Show Cause Notice on 4.6.2009 and for the period April 2009 to September 2009 by way of raising a Show Cause Notice on 18.11.2009. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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