https://www.taxtmi.com/caselaws?id=759074 HC allowed the appeal, set aside the CESTAT order of 28.04.2014, and held the appellant entitled to Cenvat credit for rent paid on premises used by job workers. The court found the manufacturer had shifted machinery and provided raw materials to the rented premises, making the premises available to job workers and satisfying elements of a taxable renting of immovable property service utilized for furtherance of business. The lower authorities' focus on the definition of job worker was inadequate, rendering their orders unsustainable. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 11 Sep 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759074 HC allowed the appeal, set aside the CESTAT order of 28.04.2014, and held the appellant entitled to Cenvat credit for rent paid on premises used by job workers. The court found the manufacturer had shifted machinery and provided raw materials to the rented premises, making the premises available to job workers and satisfying elements of a taxable renting of immovable property service utilized for furtherance of business. The lower authorities' focus on the definition of job worker was inadequate, rendering their orders unsustainable. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759074