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2015 (7) TMI 544 - CESTAT MUMBAI

2015 (7) TMI 544 - CESTAT MUMBAI - 2015 (40) S.T.R. 594 (Tri. - Mumbai) - CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - Penalty u/s 11AC - Premises which was not part of their manufacturing premises and had been included in their Central Excise Registration only on 31/3/2009 therefore it is contended in the show cause notice that said premises could not be considered as part of their factory premises to be used in th .....

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re it cannot be said that merely premises is not included in the registration premises the same is not used for activity related to manufacture.

The whole emphasize for disallowing credit was given by the lower authorities on the ground that since the said rental premises was not included in the registered premises therefore credit is not admissible - use before or after, when it is meant for factory activity, credit is admissible whether the premises was included in the registered p .....

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in the present case is used for manufacturing activity of factory unit, credit is admissible, therefore the impugned order is set aside. - Decided in favour of assessee. - Appeal No. E/263/11-MUM - Final Order No. A/1511/2015-WZB/SMB - Dated:- 15-5-2015 - Ramesh Nair, Member (J),J. For the Appellant : Shri J N Tiwari, Adv. For the Respondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. SB(139)139/MV/2010 dtd. 10/12/2010 pa .....

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refore it is contended in the show cause notice that said premises could not be considered as part of their factory premises to be used in the manufacture of their goods and therefore service cannot be considered as input service. Show cause notice culminated into adjudication order wherein adjudicating authority has confirmed demand of Cenvat Credit on renting service amounting to ₹ 57,407/-, demanded interest under Section 11AB, imposed penalty of ₹ 57407/- under Section 11AC, in a .....

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e for the reason that after inclusion of the said premises on 31/3/2009 the Revenue allowed the Cenvat Credit however Cenvat credit for the prior period i.e. before 31/3/2009 was denied only on the ground that the said premises was not included as the part of the factory premises. He submits that for taking Cenvat credit in respect of the rental premises it is not necessary or it has not been provided in the Cenvat Credit Rules that the said premises should be included in the registered premises .....

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