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2015 (2) TMI 1166
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.... for the Respondent. ORDER Revenue 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 ....
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....d order Revenue is in appeal before me by 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....
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....h Court of Bombay denied the Cenvat credit in 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 nexu....