CENVAT Credit Allowed for Service Tax on Warehouse Rentals; Transfer from ISD to Manufacturer Irrelevant.

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Full Text of the Document

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....CENVAT Credit - the Cenvat credit of service tax paid on rental charges of warehouse cannot be denied as the same is admissible in respect of service provided by them to their buyers. The transfer of credit from the ISD registration to the manufacturing unit or service provider is immaterial as they are a single entity.....