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TMI Blog2017 (6) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are entitled to CENVAT credit on the service tax paid on rent and maintenance service with regard to the R & D Centre - credit allowed - appeal allowed - decided in favor of appellant. - E/23473/2014-SM - 20945/2017 - Dated:- 7-6-2017 - Shri S.S. Garg, Judicial Member Ms. Neetu James, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per: S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of services relating to the rent and maintenance at Creative Club (R D) Division, to their unit at Hoody which availed the credit based on ISD invoices. It appeared that M/s. Creative Club (R D) Division were carrying out Research and Development activities by developing new food flavors and sending new developed samples to their customers. Therefore, it appeared that the services r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um-Office, duly registered as Input Service Distributor (ISD) and part of manufacturing unit and that the R D is the most important aspect of any industry whose result is directly reflected in the manufacturing activity and that is why it is directly connected with the manufacturing activity. But the learned Commissioner (A) did not accept the contention of the appellant and held that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Pvt. Ltd. Vs. CCE: Final Order No.21073/2015 dt.1.5.2015 Sunbeam Generators Pvt. Ltd. Vs. CCE: 2016 (45) STR 4242 (Tri.-Chennai) Orient Paper Mills Vs. CCE: 2016 (45) STR 178 (Tri.-Del.) Bajaj Hindustan Ltd. Vs. CCE: 2016 (41) STR 521 (Tri.-Del.) 4.1 She further submitted that rent and maintenance are the integral part of R D service rendered, even where the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the judgments cited supra, I am of the view that the issue is squarely covered in favour of the appellant wherein it has been held that services utilized in respect of R D Centre is clearly a part of the production and therefore, appellants are entitled to CENVAT credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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