2012 (12) TMI 399

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..... paid for their office at Bangalore whereas their manufacturing unit is in the Raigad Commissionerate which is not an Input Service as defined under Rule 2 (1) of Cenvat Credit Rules, 2004 - pre-deposit of Rs.18,931/- (Rupees eighteen thousand nine hundred and thirty one only) to be paid by the applicants within six weeks and compliance to be reported on 21.9.2012. On due compliance, there shall b .....

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..... herefore they are related to the manufacturer of their finished products and he also relied upon the decision of the Tribunal in the case of Bharat Fritz Werner Ltd. vs. Commissioner of Central Excise, Bangalore reported in 2011 (22) STR 429 (Tri-Bang) in support of his contention. 4. Learned Deputy Commissioner (A.R.) submitted that their factory is in Raigad Commissionerate whereas rent is paid .....

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