9911796707
TMI Blog2019 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... facture, but also activities relating to business, such as accounting, auditing, services used in office relating to such factory or premises or sales promotion etc. It is not in dispute that the premises for which rent / licence fee / rental fees, maintenance charges etc. had been incurred by the assessee were all retail outlets of the assessee themselves. As such, they were not outlets of dealers appointed by the company but were run by the company themselves. The rent etc. incurred for these outlets are surely incurred for activities relating to business. In the circumstances, the impugned renting etc. are very much eligible input services and within the ambit of definition of Rule 2 (l) ibid - credit allowed - appeal dismissed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame up for hearing, on behalf of Revenue, Ld. A.R Shri S. Govindarajan reiterates the grounds of appeal. He also draws our attention to the following case laws to contend that service must be used by manufacturer or assessee in or in relation to manufacture of the assessee s final product and clearance of the final product from the place of removal : (1) Maruti Suzuki India Ltd. Vs CCE Delhi-III 2017 (5) G.S.T.L. 18 (P H) (2) Commissioner of Central Excise Customs Vs Gujarat Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.) 3. On the other hand, on behalf of the respondent, Ld. Consultant Shri P.C. Anand submits that the decision of Commissioner (Appeals) is just and fair and does not call for any intervention. 4. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, auditing, services used in office relating to such factory or premises or sales promotion etc. It is not in dispute that the premises for which rent / licence fee / rental fees, maintenance charges etc. had been incurred by the assessee were all retail outlets of the assessee themselves. As such, they were not outlets of dealers appointed by the company but were run by the company themselves. The company therefore is evidently following a policy and having its own outlets to further sales. This being so, the rent etc. incurred for these outlets are surely incurred for activities relating to business. In the circumstances, the impugned renting etc. are very much eligible input services and within the ambit of definition of Rule 2 (l) ib ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
