2016 (10) TMI 1245

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d at the branch offices and that branch offices are beyond the place of removal i.e. factory premises - Held that:- The contention raised by the Department cannot be relied upon that the input services have to be availed within the factory itself. The definition of input services does not state any such criteria for availing credit on input service - credit allowed - appeal dismissed - decided aga .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned AR Shri P.S. Reddy appearing on behalf of the Department reiterated the grounds of appeal. 3. The reason for denial of credit is that the input services were availed in the branch offices and that the branch offices are beyond the place of removal i.e. factory premises which is registered for the Central Excise purposes. I cannot agree with the contention raised by the Department that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X