2017 (11) TMI 1457

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....cenvat credit on the service of renting of immovable property received by them in respect of the premises of their job worker. 2. Ld. Counsel for the appellants pointed out that they were getting certain goods manufactured by job worker M/s. Rupal Drugs Ltd. He pointed out that M/s. Rupal Drugs Ltd. was registered as a manufacturer and although they had dropped the manufacturing activity for them....

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....themselves, the impugned order states as follows:- "I also find from the Balance sheet Part -B to note forming part of accounts for the year ending 31.03.2008 of M/s. Rupal, it is shown that from financial year 2007-08 onwards they undertook only the conversion activities, discontinuing their own production and leasing the factory to the appellant. However, from para4 'Reconciliation of sales val....

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.... for the period 2009-10 was set aside on the ground that during the material time M/s. Rupal Drugs Ltd. was doing job work of the appellants and not involved in any other manufacturing activity. The appellants have claimed that during 2007-08 and 2008-09 was doing their job work and not involved in manufacturing activity of their own. In support of same, he has produced the ER-1 return of the said....