2019 (5) TMI 1481

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....iled by M/s J.B.N. Auto Ltd. against denial of Cenvat Credit on the services filed in relation to maintenance of Vendor Park maintained by M/s Tata motors ltd where their factory is located. 2. Ld. Counsel for the appellant pointed out that their factory is located in the vendor park which is maintained by M/s Tata Motors Ltd., Sanand. M/s Tata Motors is charging certain maintenance charges in re....

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....herwise also it is apparent from the lease deed itself that the said maintenance charges though are for the maintenance of the industrial area beyond the impugned factory but are calculated at the rate of per square meter of the leased factory wherein the final product of the appellant has to be manufacture. Availability of suitable industrial plot is an essential requirement for the manufacture o....

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....nce amount. Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of appellant but the simultaneous fact is that such services are charged on the basis of per square meter of business premises occupied by the appellant. Hence, were very much the part of lease/ rent of the impugned premises. The lease/ rent c....