2024 (9) TMI 1318

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....ereby the appeal filed by the assessee has been partially dismissed. 2. Learned counsel for the appellant submits that the respondent has clearly fallen in error in denying the Cenvat credit availed of by the appellant for the rent of building taken by the appellant for the purposes of its job workers, who were required to manufacture on the basis of machines which were provided by the appellant and the raw material was also being provided by the appellant. Learned counsel for the appellant submits that the authorities below failed to take notice that the agreement between the appellant and the job workers is completely different from the claim of Cenvat credit for the rent paid for the premises as taxable service under the category of r....

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.... For the purposes of this sub-clause, economy class in an aircraft meant for scheduled air transport of passengers means:- (i) Where there is more than one class of travel, the class attracting the lowest standard fare; or (ii) Where there is only one class of travel that class. Explanation - 2: For the purposes of this sub-clause, in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class; (zzzp) to any person, by any other person, in relation to transport of goods by rail, in any manner; (zzzq) to any person, by any other person, in relation to support services of business or commerce, in any manner; (zzzr) to a....

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....ation service; (zzzy) to any person, by any other person in relation to mining of minerals, oil or gas; (zzzz) to any person, by any other person, by renting of immovable property or any other service in relation to such renting for use in the course of or, for furtherance of business or commerce." 6. Thus, if a manufacturer takes any immovable property on rent, the benefit of such rent for Cenvat credit can be only availed when the said services provided or to be provided in the rented premises, are in relation to the renting of the immovable property and secondly, the rented immovable property should be used for the furtherance of business or commerce. 7. The definition of input service as provided in Rule 2 (L) re....