TMI Blog2019 (5) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of Tata Vendor Park - reliance placed on the decision of the Tribunal in the case of CUMMINS TECHNOLOGIES INDIA PVT LTD VERSUS C.G.S.T. C.E., INDORE [ 2019 (2) TMI 1231 - CESTAT NEW DELHI] wherein credit was denied for similar services provided by M/s AKVN in respect of such common services where it was held that maintenance charges are also the eligible inputs - credit allowed - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of various facilities like roads, drainage, lighting, effluent treatment, etc. He pointed out that all these services are related to the manufacturing activity, though some of them are availed outside the factory premises. 3. Ld. AR relies on the impugned order. He pointed out that these services are availed outside the factory premises. Therefore, credit on the same is inad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essential requirement for the manufacture of the goods of the appellant (excisable) as has also been held by Final Order No. 53300/2018 dated 02.11.2018 as passed by the Coordinate Bench of this Tribunal. Thus, the findings are erroneous on the face of the record. Finally relying upon the decision in the case of Mahle Engine Components Pvt. Ltd. Vs. C.G.S.T., C.E. S.T., Indore reported as 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of lease/ rent of the impugned premises. The lease/ rent charge are the eligible inputs, so are to my opinion the maintenance charges. I draw my support from the decision of Hon ble Apex Court in Karnani Properties case as was relied upon by Tribunal Mumbai in the decision reported as 2016 (46) STR 30 wherein it is held that without maintenance of adjoining roads, etc. the business premises canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder challenge is set aside. Appeal accordingly stands allowed. 4.1 Relying on the aforesaid decision, I hold that appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance activities in respect of Tata Vendor Park. The appeal is consequently allowed. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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