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TMI Blog2015 (7) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... used in connection with activity of the factory such as storage of goods. For the same use Revenue has allowed credit, subsequent to the date of inclusion of such premises in the registered premises of the factory therefore as far as use prior to the inclusion in the registered premises or thereafter it is same therefore it cannot be said that merely premises is not included in the registration premises the same is not used for activity related to manufacture. The whole emphasize for disallowing credit was given by the lower authorities on the ground that since the said rental premises was not included in the registered premises therefore credit is not admissible - use before or after, when it is meant for factory activity, credit is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises and had been included in their Central Excise Registration only on 31/3/2009 therefore it is contended in the show cause notice that said premises could not be considered as part of their factory premises to be used in the manufacture of their goods and therefore service cannot be considered as input service. Show cause notice culminated into adjudication order wherein adjudicating authority has confirmed demand of Cenvat Credit on renting service amounting to ₹ 57,407/-, demanded interest under Section 11AB, imposed penalty of ₹ 57407/- under Section 11AC, in addition, penalty of ₹ 2,000/- under Rule 15(4) of Central Excise Rules, 2004 was also imposed. Aggrieved by the said order appellant approached the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused record. 5. I find that as far as use of the premises is concerned it is not in dispute that same is used in connection with activity of the factory such as storage of goods. For the same use Revenue has allowed credit, subsequent to the date of inclusion of such premises in the registered premises of the factory therefore as far as use prior to the inclusion in the registered premises or thereafter it is same therefore it cannot be said that merely premises is not included in the registration premises the same is not used for activity related to manufacture. The whole emphasize for disallowing credit was given by the lower authorities on the ground that since the said rental premises was not included in the registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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