2014 (9) TMI 681

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....n the input service credit has been denied on the ground that the rent services availed by the appellant have no nexus with the manufacturing of the final product. Therefore that does not qualify the definition under Rule 2(l) of CENVAT Credit Rules, 2004. It is also alleged that the premises under rent are outside the factory premises. Therefore, they are not entitled for CENVAT credit. 2. Non....