TMI Blog2020 (3) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... s maintenance charges for the premises outside the factory - HELD THAT:- The restriction that credit can be availed for materials that has been brought into the factory is applicable only in the case of inputs and not that of input services. In regard to input services, it is immaterial whether the services are availed within the factory or outside the factory. It is only necessary that the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of motor cycles, scooters, parts and accessories. They are registered with the Service Tax Department under various services. They availed CENVAT credit on input services. During the audit of accounts, it was noticed that the appellants have availed credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice was issued for the period from April 2015 to June 2015 which was also confirmed by the department. The appellant had approached the Tribunal and vide Final Order No. 41647/2019 dated 5.12.2019, the Tribunal set aside the demand on the ground of limitation. 2.1 On merits, the ld. counsel submitted that the department does not dispute that the premises is not used by the appellant for o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rairaj appeared for the department. He reiterated the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to the disallowance of credit of service tax paid on rent as well as maintenance charges towards premises rented by the appellant for the purpose of use of office. The department has disallowed the credit on the reason that the premises is situated outside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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