TMI Blog2017 (11) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the case of Commissioner of C. Ex., Delhi-III Versus Sunbeam Hi Tech Medicare [2015 (2) TMI 1166 - CESTAT NEW DELHI], where it was held that the rent paid for the sister unit also fall in the definition of input service as the same is being used for the purpose of manufacturing the products which is eventually exported - denying the refund on account of rent paid for the sister concern is wrong and not sustainable. Appeal allowed - decided in favor of appellant. - E/20482/2017-SM - 22534/2017 - Dated:- 19-10-2017 - Shri S.S Garg, Judicial Member None - For the Appellant Shri Naveen Kushalappa, Dy. Commissioner(AR) - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is very small and the Commissioner(Appeals) has allowed the refund on documentation but denied the refund of rent by holding that the same does not fall under the input service definition. Aggrieved by the said order, the appellant has filed the present appeal. 3. None has appeared on behalf of the appellant. But appellants have filed written submissions which is on record. I have heard the learned AR and on the basis of the material on record and the written submissions filed by the appellant, I proceed to decide the appeal on merits. 4. In the written submissions, the appellant has submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the definition of input service a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thly rent for eventual export. I also find that the Tumkur factory was registered under Central Excise but was doing only stitching, printing and packing for appellant s unit at Doddaballapur. Therefore the activity undertaken by the appellant at Tumkur is in relation to the final product manufactured/exported and thus eligible to CENVAT credit. further I also find that the decision relied upon by the appellant cited supra clearly cover the case of the appellant wherein it has been held that the rent paid for the sister unit also fall in the definition of input service as the same is being used for the purpose of manufacturing the products which is eventually exported. Therefore by following the ratios of the above cited decisions, I am of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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