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TMI Blog2017 (10) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... urance is with regard to the finished products and other property of the appellant in the factory. The appellants are entitled to the CENVAT Credit on service tax paid on rent of dealer's premises which is nothing but an extension of the factory of the appellant - appellants are entitled to the CENVAT credit on security services availed for dealer's premises as well as insurance paid for the finished goods stored in the factory premises - appeal allowed. - E/20730/2017 - 22537/2017 - Dated:- 19-10-2017 - Shri S. S. Garg, Judicial Member Mr. Dayanand, CA For the Appellant Mr. Matrupsaran, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 1.3.2017 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (A), who also rejected the appeal of the appellant, hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts. He further submitted that the appellant had taken a godown on rent for storage of raw material due to shortage of space in the factory. The said godown was used for storing of raw materials which were used exclusively for manufacturing final products cleared on payment of duty. Further, the godown was not used for storing any other goods and the goods are not sold to any third party from dealers unit. He further submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finished goods and not for outward transportation. Learned counsel further submitted that the rent paid for the dealer's premises and security services and insurance of the finished goods fall in the definition of input service which has been widely interpreted by various courts. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material, I find that the appellants have taken the godown on rent outside the factory premises for storage of raw material as they could not get the permission from the Assistant Commissioner under Rule 8 of CENVAT Credit Rules which permits an assessee to keep the goods outside the factory wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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