2015 (2) TMI 1166

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....is in appeal against the impugned order wherein learned Commissioner (Appeals) has allowed the input service credit on the service tax paid by the respondent on rent paid for the factory premises. The facts of the case are that the respondent is manufacturer of excisable goods and have taken the factory on rent for manufacturing these goods. On rent he has paid the service tax. For that service ta....

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.... relying on the decision of this Tribunal in the case of Ellora Times Ltd. v. CCE, Rajkot [2009 (235) E.L.T. 661 (Tri. - Ahmd.) = 2009 (13) S.T.R. 168 (Tribunal)], CCE, Nagpur v. Manikgarh Cement [2010 (20) S.T.R. 456 (Bom.)]; Vikram Ispat v. CCE, Raigad [2009 (16) S.T.R. 195 (Tri. - Mum.) = 2012 (277) E.L.T. 218 (Tribunal)] and Chemplast Sanmar Ltd. v. CCE, Salem [2010 (17) S.T.R. 253 (Tri. - Che....

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.... the case of service of repair and maintenance and civil construction used in the residential colony of the employees and for the welfare of employees. Therefore, the said decision is also not relevant to the facts of this case. 4. In this case, the issue before me is that whether the rent paid by the respondent for factory premises have no nexus to the manufacturing activity of the appellan....