2014 (1) TMI 95

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....hmi Kumaran, Adv. PER : Sahab Singh This appeal is filed by Revenue against the Order-in-Appeal No.105/SVS/GGN/2013, dated 18.02.2011 passed by Commissioner (Appeals), Gurgaon. 2. The brief facts of the case are that M/s. Eitek SG8 Pvt. Ltd., (hereinafter referred to as respondents), are engaged in manufacture of 'Rectifier Power Supply System and parts' failing under Chapter Heading 8504....

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....had allowed the appeal of the respondents. The Revenue has challenged the impugned order in the present appeal. 3. Heard both sides. 4. After hearing both the sides, I find that in the Show Cause Notice dated 12.05.2011 it was alleged by the Department that "Rent Services" did not appear to be input services as these services are not used by the respondents directly or indirectly in or relat....

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....and denied the benefit on the ground that renting of immovable property located at 390-391, Udyog Vihar, Phase-iV, Gurgaon has no connection with the manufacturing activity of the respondents at the registered premises located at 362, Pace City-II, Sectior-37, Gurgaon. The respondents challenged the order before the Commissioner (Appeals), who allowed their appeal relying on Tribunal's decision in....