2016 (10) TMI 186

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..... g the benefit of credit as the services received by them as the said service is definitely related to the manufacturing activities and covered by the definition of input service as contained in Rule 2 (l) of Cenvat Credit Rules 2004. - Decided in favour of appellant - E/13797/2013 - A/10901/2016 - Dated:- 1-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Ms Harpinder Sandhu, Adv .....

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..... r service provider M/s Sara Corporation erected temporary Kachacha shed by using tarpaulin, bamboo, ballies etc. near the appellant s factory premises for storage of raw materials. Since the Service Tax paid for erection of the temporary shed, for storage of input, relates to their manufacturing activities, therefore, Cenvat Credit is admissible to them. In support, they referred to various judgme .....

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