9911796707
TMI Blog2021 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... at E-279, MIA, Basni Phase II, Jodhpur is principal unit. Unit-II situated at C-434A, MIA, Basni Phase-II, Jodhpur was set up by the appellant in a rented premises to manufacture goods only for their unit-I on job work basis, for which, the appellant (Unit-I) followed the procedures prescribed under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 (CCR). Both the units were registered separately under Central Excise. Unit-II was not manufacturing any other goods. The goods manufactured by Unit-II was either sent to Unit-I under challans from where the goods were cleared on payment of duty. Sometimes, goods so manufactured were removed by Unit-II in domestic market or for export, under the cover of invoices issued by Unit-I for which, Unit-I ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir second unit. 5. As far as, 2nd issue raised by the Revenue is concerned, the appellant would submit that input services, unlike inputs need not be received by the appellant in their factory, but such services should have been used by the appellant in the manufacture of their final products. For this proposition, the appellant would rely on decision given by Hon'ble Bombay High Court in the case of CCE Vs. Endurance Technology Pvt. Ltd. - 2017 (52) STR 361 (Bom.) in which their Lordship has held that the assesee is eligible for Cenvat credit of service tax paid on management, maintenance or repair services provided to windmills installed and situated away from factory, and for these input services because there is no requirement that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as rent of the premises and repair and maintenance of plant and machinery etc. Further job worker can use the Cenvat credit on clearance of their final product. These services have no nexus with the manufacturing activity of the appellant - Unit-I. Accordingly, Cenvat credit of service is not available to Unit-II. He further held in the impugned order-in-original that neither the services were received by the appellant in Unit-I nor the invoices wherein in its name. 8. Having considered the rival contentions, I find that the input services of renting have been received undisputedly in the second unit which is the job worker of Unit-I. Further, Assistant Commissioner of Central Excise of the Division by letter dated 18 April, 2013 have gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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