2017 (7) TMI 980

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....r Appellant Shri Rajesh Ostwal, Advocate for respondent ORDER The fact of the case is that the respondent entered into rent agreement with M/s. Ispat Industries Ltd. for use of the road owned by M/s. Ispat Industries Ltd. as per the agreement the appellant are paying the rent along with service tax to the lesser i.e. M/s. Ispat Industries Ltd. In respect of the service tax paid on renting....

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....relation to the manufacture of final product. Therefore the renting of immoveable property service in respect of road used by the appellant is not an input service and the credit is not admissible. He relied upon the following judgments: (i) Rajhans Metals (P) Ltd. Vs. Commissioner of C. Ex., Rajkot 2007 (8) STR 498 (Tri.-Ahmd.) (ii) Asian Tubes Ltd. Vs. Commissioner of Central Excise, Ahmed....

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....elation to the manufacture of final product and the credit is admissible. In support of his submission he placed reliance on the following judgments: (i) Commissioner of C. Ex. Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) (ii) Deepak Fertilizers & Petrochemicals Corpn. Ltd. Vs. C.C.Ex., Belapur 2013 (32) STR 532 (Bom.) (iii) Oil & Natural Gas Corpn. Ltd. Vs. Commr. Of C.Ex., ....

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....e by both the sides. I find that even though the road is located outside the factory premises but the service of renting of immoveable property is received and used by the respondent. The road is used for transportation of goods which is directly related to the manufacture of final product in their factory. As regard the input service, even though it is used outside the factory, but if it is used ....