2018 (2) TMI 540

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....d the Cenvat credit of service tax paid on the renting of immoveable property which they have taken on rent. The said premises was used for carrying out the part of their manufacturing activities. The credit has been denied on the ground that the service tax paid on rented premises is not eligible as credit since it is not in the nature of input service and the same was not included in the central....

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....rvice" the credit is not available. 4. I have carefully considered the submissions made by both the sides. From the adjudication order, I find that the adjudicating authority has given reasoning for denial of the credit that the appellant has not incorporated the premises in the registration certificate. I find that it is not disputed that the premises was used for undertaking job work activity....