https://www.taxtmi.com/caselaws?id=261583 Cenvat credit on service tax paid for rent of premises used for storage and factory-related activity was held admissible even for the period before that premises was included in the registered factory. The decisive factor was the direct or indirect nexus of the service with manufacture or business activity, not the formal inclusion of the premises in factory registration. Because the premises was functionally connected to manufacturing, denial of credit solely on registration grounds was unsustainable, and the related demand, interest, and penalties could not stand. en-us Fri, 15 May 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261583 Cenvat credit on service tax paid for rent of premises used for storage and factory-related activity was held admissible even for the period before that premises was included in the registered factory. The decisive factor was the direct or indirect nexus of the service with manufacture or business activity, not the formal inclusion of the premises in factory registration. Because the premises was functionally connected to manufacturing, denial of credit solely on registration grounds was unsustainable, and the related demand, interest, and penalties could not stand. Case-Laws Central Excise Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261583