2019 (1) TMI 771

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....for the Respondent: Mr. K. Poddar, DR ORDER PER: RACHNA GUPTA M/s Mahle Engine Components Pvt. Ltd., the appellants are engaged in the manufacture of Camshaft and Cylinder Liner. They are also availing the facility of cenvat credit under Cenvat Credit Rules, 2004 and payment of duty on monthly basis as provided under Rule 8 of Central Excise Rules, 2002. During the course of audit of reco....

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....rmed vide Order-in-Original dated 25.04.2018. Commissioner(Appeals) also vide Order-in-Appeal dated 27.07.2018 holding that maintenance charge is not specifically mentioned in the main parts as well as the inclusive part of the definition of Input Service. The appellant is therefore before this Tribunal. 2. It is submitted on behalf of the appellant that even if the input services are availed o....

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....es. The reliance is placed on the decision reported as Phoenix Mills Ltd. Vs. C.S.T., Mumbai-I 2016 (46) STR 120 (Tri.-Mum.). 3. From the argument of both the parties, the narrow compass of adjudication appears to be whether Maintenance Charges for common area of a business premises taken on rent is eligible input service? 4. As per definition of Input Service, applicable to the impugned per....

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....l; 5. It is the admitted fact that the manufacturing activity of appellant is carried from the premises as are taken on rent. It is apparent from record that the impugned maintenance charges are the part of lease/ rent charges. M/s AKVN i.e. the leaser is also charging the service charges in their lease bills raised for lease amount and maintenance amount. Though the maintenance is for roads, s....