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TMI Blog2019 (11) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, the guest house has been used by the foreign technicians who used to visit their factory for technical assistance which ultimately resulted in production of their final goods, in that circumstances, the stay of technicians is used for manufacturing activity and the same is eligible as input service in terms of Rule 2(l) of CCR, 2004. Credit allowed - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficials/executives of the company of visit to India and technical experts who used to visit their factory for maintenance or providing technical assistance to the appellant company located in Mohali. In fact, this foreign experts used to land in India at New Delhi, Palam Airport which is near to Gurugram where the appellant has taken guest house on rent. So, the guest house has been used for techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Commissioner of Central Excise, Jaipur-II 2011 (23) STR 274 (Tri.-Del.). 4. Heard the parties and considered the submissions. 5. I have gone through the decisions relied upon by the Ld. AR and in none of the decision, this Tribunal has discussed the uses of guest house by the assessee whether these guest houses have been used for official purposes or personal u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in production of their final goods, in that circumstances, I hold that the stay of technicians is used for manufacturing activity and the same is eligible as input service in terms of Rule 2(l) of CCR, 2004. Therefore, relying on the decision of this Tribunal in the case of M/s Honda Motorcycle Scooter India P. Ltd. vs. CCE, Delhi-III 2019 (4) TMI 927-CESTAT Chandigarh, I allow the cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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