2018 (3) TMI 844

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..... of service tax paid on renting of immovable property services seems to be totally incorrect proposition when the factory is functioning from the rental premises, it has to be held that services are utilised for manufacturing of excisable goods. Reliance placed on Circular dated 04.01.2008 is totally misplaced, as that circular clarifies about eligibility to avail CENVAT credit of service .....

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..... in had rented a factory for manufacturing of excisable goods i.e. tooth paste. It is the case of the Revenue that the CENVAT credit cannot be allowed of the service tax paid on renting of immovable property as it is not in relation to the manufacturing of excisable goods and reliance was placed on Circular No. 48/1/2008-ST dated 04.01.2008. The 1st Appellate Authority has also held so. 3. Lea .....

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..... arged, the denial of credit of service tax paid on renting of immovable property services seems to be totally incorrect proposition when the factory is functioning from the rental premises, it has to be held that services are utilised for manufacturing of excisable goods. 7. Secondly, reliance placed on Circular dated 04.01.2008 is totally misplaced, as that circular clarifies about eligib .....

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