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CCE, Delhi-III Versus M/s. Mark Exhaust Systems Ltd.

2015 (9) TMI 1472 - CESTAT NEW DELHI

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 prem .....

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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] and Lumax Automotive Systems Ltd. vs. CCE, Delhi-IV [2013 (1) TMI 471 - CESTAT Ne .....

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als). - 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, Consultan .....

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peal 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 t .....

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eiterated 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; th .....

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which has the bearing on the manufacturing of motor vehicles, cenvat credit cannot be denied on such taxable service. He further submits that the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004 and the phrase stor .....

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the decision of this Tribunal in the case of DSCL Sugar vs. Commissioner of Central Excise, Lucknow reported in 2014 (34) STR 58 (Tri. Delhi) and Lumax Automotive Systems Ltd. vs. CCE, Delhi-IV reported in 2013 (32) STR 526 (Tri.-Del.). 4. Heard the .....

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