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Murugappa Morgan Thermal Ceramics Ltd. Versus C.C.E., Chennai-III

CENVAT credit - rental services - eligible input services - Held that: - 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 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 .....

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to the appellant - appeal allowed. - E/40120/2015-SM - Final Order No. 40574/2016 - Dated:- 30-3-2016 - Shri P.K. Choudhary, Member (J) Shri M. Kannan, Advocate, for the Appellant. Shri S. Mohan, AC (AR), for the Respondent. ORDER The appellant M/s. Murugappa Morgan Thermal Ceramics Ltd., are manufacturers of Ceramic Fibre Bulk, Blanket, Mastic Cement, Ceramic Fibre products, etc., and registered both under Central Excise and Service Tax. A show cause notice dated 17-7-2012 was issued to the ap .....

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nvat Credit Rules, 2004. On appeal, the ld. Commissioner (Appeals) rejected the appeal on the ground that the credit availed by the appellant on impugned service was not in order and sustained the demand along with interest and penalty. Being aggrieved, the appellant is in appeal before this Tribunal. 2. The ld. Counsel Shri M. Kannan, Advocate, appearing on behalf of the appellant Company submits that the adjudicating authority has held that though unit-2 is a job worker operating under No .....

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uty. He reiterates the grounds of appeal and submits that the appellant company was facing shortage of space in their existing unit and therefore, they have rented out premises from the Tamil Nadu Warehousing Corporation and which is known as unit-2. The materials are sent to unit-2 for processing and returned to unit-1 and the final product is cleared on payment of duty. There is no clearance from unit-2. Therefore, the rent paid for the premises at unit-2 is input service consumed for the manu .....

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