TMI Blog2016 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... g facilities is held to constitute input service and eligible to claim CENVAT credit. Reliance also placed on the decision of Carrier Airconditioning & Refrigeration Ltd. vs. CCE [2016 (4) TMI 103 - CESTAT CHANDIGARH] where it was held that the renting of immovable property for setting marketing office fall in the definition of input service and the assessee is entitled to take CENVAT credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Card Holders falling under Chapter heading 8523 5910 and 8471 9000 and they are availing CENVAT credit under CENVAT Credit Rules (CCR), 2004. The appellant has availed CENVAT credit of service tax paid on office rental and the rental charges paid to car parking space during the period April 2012 to September 2012 and October 2012 to September 2013. Thereafter a show-cause notice dated 14.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has been passed ignoring the precedent decisions on the identical issue. He further submitted that the learned Commissioner (A) in the impugned order has wrongly held that the credit of input service tax on rent paid for car parking space and rent paid for sales office are not used either directly or indirectly, in or in relation to the manufacture of final goods. He further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d eligible to claim CENVAT credit relying upon the decision of Desert Inn Ltd. vs. CCE, Jaipur: 2011 (23) S.T.R. 254. Further, the learned counsel cited the decision of Bangalore Bench in the case of Bharat Fritz Werner Ltd. vs. CCE: 2011 (22) S.T.R. 429 and another decision of the Tribunal in the case of Carrier Airconditioning Refrigeration Ltd. vs. CCE reported in 2016 (41) S.T.R. 824 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
