TMI Blog2017 (7) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... time of installation, the final products were exempted from payment of duty and no other goods were manufactured, which attracted payment of duty, as per provisions of sub rule (4) of Rule 6 ibid, CENVAT benefit is not permissible to the appellant. CENVAT credit - godown rent - denial on the ground that the said service is not confirming the definition of input service inasmuch as, said service was utilized by the appellant beyond the place of removal - Held that: - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible. Appeal dismissed - decided against appellant. - E/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE - 2007 (216) ELT 0133 (Tri. LB). 3. The ld. Advocate appearing for the appellant submits that though the capital goods were installed during the period of availment of exemption, but those capital goods were also used for manufacture of the excisable goods, on which, duty was payable w.e.f. 04.01.2014. Thus, he submits that cenvat benefit cannot be denied to the appellant. To support such stand, the ld. Advocate has relied on the judgement of Hon ble Madras High Court in the case of Kaleesuwari Refinery Pvt. Ltd. Vs. CESTAT 2016 (340) E.L.T. 632 (Mad.) and the decision of this Tribunal in the case of CCE Vs. Pepsico India Holdings Ltd. 2015 (324) E.L.T. 0175 (Trib. Mub.) . With reference to the godown rent, the ld. Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts were exempted from payment of duty and no other goods were manufactured, which attracted payment of duty, as per provisions of sub rule (4) of Rule 6 ibid, Cenvat benefit is not permissible to the appellant. The Larger Bench of this Tribunal in the case of Spenta International Ltd. has held that cenvat eligibility is to be determined with reference to the dutiability of the final product on the date of the receipt of the goods or the date of utilization/eligibility of 50% credit. Since relying on the said decision, the Original Authority has denied the cenvat benefit, I do not find any infirmity in such findings of the original authority. 7. With regard to payment of service tax on the godown rent, I have perused the grounds sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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