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TMI Blog2014 (1) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... are not used by the respondents directly or indirectly in or relation to the manufacture of their final products and clearance thereof and these services did not fall under the definition of "input service" under Rule 2(1)(ii) of the Cenvat Credit Rules, 2004. Renting of immovable property services received by the respondent are covered in the definition of input services. On going through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts - Decided against Revenue. - ST/57889/2013-ST(SB) - Final Order No. A/57724/2013-SM(BR) - Dated:- 26-9-2013 - Sahab Singh, J. For the Appellant : Shri R Puri, DR For the Respondent : Ms Charanya Lakshmi Kumaran, Adv. PER : Sahab Singh This appeal is filed by Revenue against the Order-in-Appeal No.105/SVS/GGN/2013, dated 18.02.2011 passed by Commissioner (Appeals), Gurgaon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated by the Jt. Commissioner vide his order-in-original No.39/12, dated 02.07.2012 against the respondents, the same was challenged by the respondents before the Commissioner (Appeals), who vide impugned order had allowed the appeal of the respondents. The Revenue has challenged the impugned order in the present appeal. 3. Heard both sides. 4. After hearing both the sides, I find that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case "the commercial activity involves manufacture of dutiable goods falling under Chapter 85 of Central Excise Tariff Act, 1985". Thereafter, the original authority has examined the lease deed agreement and denied the benefit on the ground that renting of immovable property located at 390-391, Udyog Vihar, Phase-iV, Gurgaon has no connection with the manufacturing activity of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent address than that of the registered premises of the respondents. The respondents have produced copies of the invoice issued by their address located at 390-391, Udyog Vihar, Phase-IV, Gurgaon before the adjudicating authority and Commissioner (Appeals) in support of their contention that the manufacturing activities were taking place on that premises also. Therefore, since that activity of m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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