TMI Blog2017 (7) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the road is located outside the factory premises but the service of renting of immoveable property is received and used by the respondent. The road is used for transportation of goods which is directly related to the manufacture of final product in their factory - the service of renting of road to the respondent is an input service and the credit is admissible - appeal dismissed - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f road used by the appellant on the ground that the road located outside the factory of the respondent and it is not used in or in relation to the manufacture of final product. Being aggrieved by the order-in-original the respondent filed appeal before the Commissioner (Appeals) who allowed the appeal therefore the Revenue is before me. 2. Shri N.N. Prabhudesai, Ld. Superintendent (A.R.) appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajkot 2015 (39) STR 875 (Tri.-Ahmd.) (v) Commissioner of C. Ex., Nagpur Vs. Manikgarh Cement 2010 (20) STR 456 (Bom.) (vi) Stanadyne Amalgamations Pvt. Ltd. Vs. Commissioner of C. Ex., Chennai 2011 (22) STR 344 (Tri.-Chennai) 3. Shri Rajesh Ostwal, Ld. Counsel appearing on behalf of the Respondent submits that as regard the input service there is no criteria that it should be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ex., Nagpur Vs. Ultratech Cement Ltd. 2011 (21) STR 297 (Tri.-Mumbai) (vi) Endurance Technologies P. Ltd. Vs. Commr. of C. Ex., Aurangabad 2012 (27) STR 320 (Tri.-Mumbai) (v) Commr. of C. Ex., Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.) (vi) Coca Cola India Pvt. Ltd. Vs. Commissioner of C. Ex., Pune-III 2009 (15) STR 657 (Bom.) (vii) Wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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