TMI Blog2015 (9) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... since the duty paid vehicles were removed to the depot, from where the same were sold to the customers, such activity squarely falls under the definition of “input service” under the category of “storage upto the place of removal”, itemised therein. In view of the decision of this Tribunal in the case of DSCL Sugar vs. Commissioner of Central Excise, Lucknow [2012 (12) TMI 830 - CESTAT NEW DELHI] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). 2. The contention of the Revenue in this appeal is that credit on renting service is not admissible to the respondent inasmuch as the said service is in relation to the rent paid for separate premises, having no connectivity with the manufacturing activity of the respondent. Thus, according to the Revenue, since the service has not been used directly or indirectly, in or in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004 and the phrase storage up to the place of removal contained therein, made the position clear that cenvat credit is available on the disputed services. To justify his stand that the credit has been rightly allowed in the impugned order, the ld. Consultant has relied on the decision of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
