TaxTMI 
TaxTMI 
2017 (2) TMI 55
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.... E/21575/2014 No.29/2014-CE July 2011 - May 2012 Rs.7,96,943/- E/21384/2015 No.187/2015-CE June 2012 - January 2013 Rs.6,37,076/- E/21602/2016 No.132/2016-CE February - December 2013 Rs.8,76,235/- 2. In all the appeals, the issue involved is identical i.e., denial of CENVAT credit of service tax paid on renting of immovable property located at Mumbai. All the four appeals are being disposed of by this common order. For the sake of convenience, the facts of the appeal No. E/21602/2016 are taken. 2.1 Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of pharmaceutical products and they are also registered under the service tax department and are avai....
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....missioner (A) who vide order dated 14.9.2016 dismissed the appeal and hence, these present appeals. 3 Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the said decision is based on wrong interpretation of legal provisions and also passed ignoring the various precedent decisions of the higher judicial fora. He further submitted that CENVAT credit has been denied by observing that the services availed beyond the point of removal of goods from the factory and therefore, service is not used in relation and in relation to the manufacture. He further submitted that the original authority has also wrongly observed that the said property in Mumb....
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....ir Mumbai office, following regulatory works is conducted. * Regulatory activity related to review of commercial documents, change control form for commercial production by Regulatory affairs. * Work on annual product quality review process for commercialization of products by Regulatory affairs. * Compile regulatory changes and to get approval for commercial product changes at their manufacturing facility. * Review and approval of all commercial production, process changes through change control form by Regulatory affairs. * Actively participate in commercial production challenges from regulatory fronts to get approved and maintain throughout the life cycle of commercial products by Regulatory a....
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....learned AR reiterated the findings of the impugned order and submitted that the Mumbai office is not at all connected with the manufacturing process and the same is situated beyond the place of removal which has the factory at Bangalore. 6. After considering the submissions of both the parties and after going through the judgments cited supra, I am of the view that the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the manufacturing activity. Moreover, in the appellants own case this Tribunal has already held vide Final Order No.21411/2016 dated 16.12.2016 wherein the Tribunal has observed as under: 3. Now coming to the second allegation on whic....
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....es etc., the services were not availed at Jaipur but at places other than the place of manufacture, do not carry weight in view of various decisions of the Tribunal. Further he also relied upon the decision of Jaypee Rewa Cement Plant Vs. CCE, Bhopal [2009 (7) TMI 488-CESTAT, New Delhi] and the case of Indian Rail and Industries Ltd. [2006 (8) TMI 7 CESTAT- Mumbai] wherein it has been observed that there is no such stipulation that the input services must be provided or received in the factory of manufacture. Similarly, he also relied upon the decision in the case of CCE, Bangalore-III vs. T.G. Kirloskar Automotive Pvt. Ltd. in respect of Central Excise Appeal Nos.133 and 134/2009. Therefore keeping in view the ratio of the decision cited s....