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2015 (9) TMI 1472 - CESTAT NEW DELHI

2015 (9) TMI 1472 - CESTAT NEW DELHI - TMI - Cenvat credit - renting service - rent paid for separate premises - connection with the manufacturing activity of the respondent - motor vehicles manufactured by the respondent are sold to its buyer through the Depot situated outside the factory premises - Held that:- 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 cat .....

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pugned order passed by the Commissioner (Appeals). - Decided against the Revenue - E/55179/2014 EX. [SM] - FINAL ORDER NO. 54108/2015 - Dated:- 22-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri B.B. Sharma, DR Present for the Respondent : Shri B.L.Yadav, Consultant ORDER The Revenue is in appeal against the impugned order dated 08.07.2014, wherein cenvat credit denied on various input services in the adjudication order were allowed by the ld. Commissioner (Appeals) .....

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rma, the ld. D.R. appearing for the Revenue reiterated the submissions made in the grounds of appeal. On the other hand, Shri B.L. Yadav, ld. Consultant appearing for the appellant submits that the respondent is a manufacturer of motor vehicle parts registered with Central Excise Department; that the vehicle manufactured by the respondent are removed to the depot, from where the same are sold to various customers. According to the ld. Consultant, since the service tax paid on the rental service .....

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