2019 (3) TMI 762

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....Member (Judicial) Shri S. Govindarajan, AC (AR) For the Appellant Shri P.C. Anand, Consultant For the Respondent ORDER Per Madhu Mohan Damodhar The facts of the case are that the respondents are manufacturers of cookies. While scrutinizing ER-1 returns, it was observed that the asesseee had availed credit of service tax paid towards rent / licence fees / rental fee / maintenance cha....

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....allowed the appeal of the assessee. Aggrieve, department has filed the appeal. 2. Today when the matter came up for hearing, on behalf of Revenue, Ld. A.R Shri S. Govindarajan reiterates the grounds of appeal. He also draws our attention to the following case laws to contend that service must be used by manufacturer or assessee in or in relation to manufacture of the assessee's final product an....

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.... "input service" means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal and includes services used in relation to setting up, modernisation, renovation or repairs of a fac....

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....h factory or premises or sales promotion etc. It is not in dispute that the premises for which rent / licence fee / rental fees, maintenance charges etc. had been incurred by the assessee were all retail outlets of the assessee themselves. As such, they were not outlets of dealers appointed by the company but were run by the company themselves. The company therefore is evidently following a policy....