2019 (7) TMI 1169

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....nt Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER Today, when the matter was taken up for hearing, Ms. S. Vishnupriya, Ld. Advocate appearing for the assessee, submits that the only issue in the case on hand relates to the denial of CENVAT Credit on pest control services availed at the godowns and depots of the appellant. 1.2 She further submits that the same h....

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....allowance of credit on pest control services. The appellant has taken the premises on rent outside the factory to store the inputs namely sugar. The pest control services have been availed by the appellant to make these premises pest free. The product stored by the appellant being sugar and is being used as input for aerated beverages which are used for human consumption, it is essential that the ....