CENVAT Credit Valid for Shop Expenses: Rent, Repair, and Maintenance Included in Assessable Value for Excise Duty.

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....CENVAT Credit - input service - there is no justification for holding that the direct shop at Kolkata from where the bikes were finally sold by the appellant is not the place of removal as per Rule 2 (qa) of the CENVAT Credit Rules, 2004 - the expenses incurred on rent, repair and maintenance of the direct shop cannot be excluded from the assessable value for the payment of Central Excise Duty and for the same reason the service tax paid in respect of these services received at depot cannot be denied. - credit allowed - AT....