TMI Blog2019 (1) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... ads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant - The lease/ rent charge are the eligible inputs. These charges are indirectly related to business and they fall in the main part of the definition of input services. The findings of Order-in-Appeal are therefore held incorrect - there is no apparent intention of tax evasion on part of appellants - penalty also not levied - appeal allowed. - Excise Appeal No. E/53163/2018 [SM] - FINAL ORDER No. 50046/2019 - Dated:- 15-1-2019 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition of Input Service. The appellant is therefore before this Tribunal. 2. It is submitted on behalf of the appellant that even if the input services are availed out of the factory premises, still the same are eligible input services, as the definition of input service does not mandate that the service should be availed in the factory premises. The reliance is placed on the decision reported as Commr. of C. Ex., Cus. S.T., Visakhapatnam-I Vs. Facor Alloys Ltd. 2017 (48) STR 491 (Tri. Hyd.). Further, such services were availed for the business of manufacture of excisable goods and the business was not possible without the use of such services and therefore these services were related to manufacture of goods and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appellant is carried from the premises as are taken on rent. It is apparent from record that the impugned maintenance charges are the part of lease/ rent charges. M/s AKVN i.e. the leaser is also charging the service charges in their lease bills raised for lease amount and maintenance amount. Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant. Hence, were very much the part of lease/ rent of the impugned premises. The lease/ rent charge are the eligible inputs, so are to my opinion the maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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