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2015 (12) TMI 1262 - CESTAT CHENNAI

2015 (12) TMI 1262 - CESTAT CHENNAI - 2016 (42) S.T.R. 552 (Tri. - Chennai) - Denial of CENVAT Credit - input services - 100% EOU - Renting of Immovable Property services - Adjudicating authority has denied the benefit only on the ground that the rented premises Unit-II and Unit-III were located at different places than that of the registered premises - Held that:- Unit I, Unit-II and Unit-III share same legal entity, production processes and interlinked. Raw materials have been sent to Unit-II .....

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lized in or in relation to manufacture of final products is eligible as input services. Hence, the benefit of cenvat credit on input services cannot be denied to the appellants. In view of the foregoing, I find that the appellant has made out the case in their favour and the impugned order is liable to be set aside - Decided in favour of assessee. - Appeal No. E/41887/2014 - FINAL ORDER No.: 41701 / 2015 - Dated:- 16-12-2015 - Shri P.K. CHOUDHARY, Judicial Member For the Petitioner : Ms. Naveena .....

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ted 13.03.2009, issued by the Jt. Development Commissioner, MEPZ, Chennai and obtained in-bond manufacturing sanction order and license for Private Bonded Warehouse by the Dy. Commissioner of C.Excise vide C.No. VIII/48/24/2005-CUS dated 14.11.2005 and VIII/40/01/2008-CUS dated 08.04.2008 in respect of premises situated at No. 3/142 Kovai Road, opposite to KG Girl School and at No. 266/1-B, Kariyampalaym Village, Annur, respectively. The adjudicating authority held that the appellants were not e .....

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peal and submitted that the appellant company is 100% EOU and they were facing shortage of space in their existing Unit and therefore, they rented out two new premises for Unit-II and Unit-III and declared all three units as location of factory in their Green Card No. 1870/MEPZ dated 13.03.2009, valid upto 12.03.2014, issued by the Jt. Development Commissioner, MEPZ, Chennai and also obtained in-bond manufacturing sanction order and license for Private Bonded Warehouse by the Dy. Commissioner of .....

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Unit-I. Input services are squarely covered by the definition of Rule 2(1) of the Cenvat Credit Rules, 2004 and credit should be allowed. She relied on the following case laws:- 1. National Engineering Industries Ltd. Vs. CCE, Jaipur 2012-TIOL-2053-CESTAT-DEL 2. M/s. Oracle Granito Ltd. Vs. CCE, Ahmedabad 2013-TIOL-822-CESTAT-AHM 3. CST, Delhi-III Vs. M/s. Eltek SGS Pvt. Ltd. 2013-TIOL-1868-CESTAT-Del. 4. HCL Comnet Systems & Services Ltd. Vs. CCE & ST Noida. - 2015 (39) STR 998 (Tti.-De .....

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final products. The input service must have nexus with the process of manufacture. 5. Heard both sides. The relevant facts that arise for consideration are that the appellants are 100% EOU and are manufacturers of Ornamental Trimmings, Tassels, Tie backs etc. They are also having two more units viz., Unit-II and Unit-III. The appellants have taken credit of service tax paid under Renting of Immovable Property services on rental charges pertaining to the premises of Unit-II and Unit-III. Separate .....

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the final products was undertaken from Unit-II and Unit-III and they have been filing Nil ER-2 returns. They have filed photocopy of the Green Card certificate, and also obtained in-bond manufacturing Sanction order and licence for Private Bonded Warehouse. It is not disputed that the premises have been taken on rent by the appellant for the purpose of process of intermediary goods before the manufacturing of final products at Unit-I. It is also not disputed that the service provider has discha .....

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