TMI Blog2016 (11) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for undertaking the manufacturing processes and the resulted goods were returned to the appellant’s factory and cleared on payment of duty. It is also not disputed that the service provider has discharged service tax liability on renting of immovable property. Both unit-1 and unit-2 share some legal entity and the intermediate products are received back by unit-1 for the manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax. A show cause notice dated 17-7-2012 was issued to the appellant since they have availed credit of ₹ 53,144/- being the service tax paid on rental charges in respect of their unit-2 in Tamil Nadu Warehousing Corporation, Ranipet. The adjudicating authority in his Order-in-Original dated 26-3-2013 held that the service is not an input service in terms of the definition of the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCR, 2004, stipulates that Cenvat credit shall not be allowed on such quantity of input or input services which is used in the manufacture of exempted goods. He submits that Notification No. 214/86 clearly stipulates that any job worker when received the goods from the principal and after processing of intermediate goods, returned the same without payment of duty. He reiterates the grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) and submits that the credit availed by the appellant on the impugned service is not in order. 4. Heard both sides and on perusal of records I find that the appellant has availed the credit of service tax paid under Renting of immovable property service , being rent paid for the premises at Tamil Nadu Warehousing Corporation for undertaking the manufacturing processes and the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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