https://www.taxtmi.com/caselaws?id=334922 The Tribunal allowed the appeal, granting relief to the appellant, as it found a direct nexus between the rented premises at unit-2 and the manufacture of final products at unit-1. The Tribunal concluded that the service tax paid on renting the premises qualified as an input service eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant's argument that the rented premises were used for processing materials sent from unit-1, with final products cleared from unit-1 after duty payment, was accepted, leading to the reversal of the earlier disallowance of credit. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334922 The Tribunal allowed the appeal, granting relief to the appellant, as it found a direct nexus between the rented premises at unit-2 and the manufacture of final products at unit-1. The Tribunal concluded that the service tax paid on renting the premises qualified as an input service eligible for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant's argument that the rented premises were used for processing materials sent from unit-1, with final products cleared from unit-1 after duty payment, was accepted, leading to the reversal of the earlier disallowance of credit. Case-Laws Service Tax Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334922