2015 (7) TMI 544

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....the Respondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. SB(139)139/MV/2010 dtd. 10/12/2010 passed by the Commissioner (Appeals) of Central Excise, Mumbai, wherein Ld. Commissioner (Appeals) upheld the order-in-original No. 46/05/AC/KDN/2010 dated 25/2/2010 rejecting the appeal filed by the appellant. The fact of ....

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..../- under Rule 15(4) of Central Excise Rules, 2004 was also imposed. Aggrieved by the said order appellant approached the Commissioner (Appeals), who upheld the order-in-original and rejected the appeal. Dissatisfied with the impugned order, the appellant is before me. 2. Shri. J.N. Tiwari, Ld Counsel for the appellant submits that principally there is no dispute that the credit in respect of se....

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....Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that prior to inclusion of said rental premises in the registration, it can not be considered as use of the premises in relation to the manufacture of final product, therefore Cenvat Credit was rightly denied by the lower authorities. 4. I have carefully conside....

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.... credit is not admissible. As I discussed, use before or after, when it is meant for factory activity, credit is admissible whether the premises was included in the registered premises or otherwise. It is kept in mind that service is not tangible unlike inputs or capital goods. Scope of service is not limited within the four corner of factory, even if same services are received by the appellant at....