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TMI Blog2018 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: Mrs. Archana Wadhwa After hearing both sides, I find that the appellants are engaged in the manufacture of sugar. The dispute in the present appeal relates to availment of cenvat credit of service tax paid on the rented godown situated outside the factory premises under the category of "Renting of Immovable Property". 2. Revenue has sought to deny a part of the credit on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account by the lower authorities by observing that inasmuch as the registration number is not given in the invoices, the credit cannot be availed by them. I find no merits in the above stand of the Revenue. The service provider is the owner of the godown and is raising invoices in favour of the appellants on quarterly basis. When the Revenue has extended the benefit of service tax paid by the own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that during the relevant period, the appellant had not stored non-duty paid sugar in the said godown. The ld. Advocate for the appellant explains that during the initial period, when they took the godown on rent, the sugar was not stored for some time, but ultimately, the said godown has been used by them in storing of non-duty paid goods. Inasmuch as the godown was taken on rent by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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