2015 (12) TMI 1262

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....palayam Village, Annur (unit-III), for their two units and incorporated all the three units as location of factory in their Green Card No. 1870/MEPZ dated 13.03.2009, issued by the Jt. Development Commissioner, MEPZ, Chennai and obtained in-bond manufacturing sanction order and license for Private Bonded Warehouse by the Dy. Commissioner of C.Excise vide C.No. VIII/48/24/2005-CUS dated 14.11.2005 and VIII/40/01/2008-CUS dated 08.04.2008 in respect of premises situated at No. 3/142 Kovai Road, opposite to KG Girl School and at No. 266/1-B, Kariyampalaym Village, Annur, respectively. The adjudicating authority held that the appellants were not eligible to avail the credit on input services for the premises at Unit-II and Unit-III and confirme....

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....Rules, 2004 and credit should be allowed. She relied on the following case laws:- 1. National Engineering Industries Ltd. Vs. CCE, Jaipur 2012-TIOL-2053-CESTAT-DEL 2. M/s. Oracle Granito Ltd. Vs. CCE, Ahmedabad 2013-TIOL-822-CESTAT-AHM 3. CST, Delhi-III Vs. M/s. Eltek SGS Pvt. Ltd. 2013-TIOL-1868-CESTAT-Del. 4. HCL Comnet Systems & Services Ltd. Vs. CCE & ST Noida. - 2015 (39) STR 998 (Tti.-Del.) 4. The Ld. AR for the Revenue, Shri K.P. Muralidharan, AC, reiterated the findings of the Commissioner (Appeals) and submitted that it has been clearly established that the appellants have not received the services for their manufacturing premises as their services were received in relation to other premises where no manufacturing ac....

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....llant for the purpose of process of intermediary goods before the manufacturing of final products at Unit-I. It is also not disputed that the service provider has discharged the service tax under the category of "Renting of immovable property service". I find strong force in the contention raised by the Ld. Counsel that identical issue has been decided by the Tribunal in the case of CST, Delhi-III Vs. M/s. Eltek SGS Pvt. Ltd.(supra). I also find that in the OIO, it was held by the adjudicating authority that the appellant assessee was not entitled for the availment of cenvat credit on "renting of immovable properties" received and consumed by other Units and the same did not fall within the definition of input services under Rule 2 (1) of C....