2019 (11) TMI 536

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....a Ram, Authorised Representative for the Respondent ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the cenvat credit on Guest House has been denied to the appellant for the period October 2009 to March 2015 on the ground that the guest house maintained by the appellant which has been taken on rent is not an input service in terms of Rule 2(l) of CCR, ....

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....ral Excise, Thane-III 2019 (20) GSTL 346 (Bom.). 3. On the other hand, the Ld. AR relied on the decisions in the case of Commissioner of Central Excise, Nashik vs. Mahindra & Mahindra Ltd. 2015 (35) STR 298 (Tri.-Mumbai), Manatech Electronics Pvt. Ltd. vs. Commissioner of Central Excise, Punducherry 2017 (47) STR 239 (Tri.-Chennai), IFB Industries Ltd. vs. Commissioner of Central Excise, Customs....

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.... its order has made an observation that it is to be decided for what purpose guest house has been used. Therefore, in the light of the decision of the Hon'ble High Court of Bombay, I have to examine the use of guest house by the appellant. As contended by the Ld. Counsel by the appellant is that the guest house has been used by the foreign technicians who used to visit their factory for technical ....