2020 (6) TMI 142

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate for the Appellant Shri Vinod Lukose, Superintendent (AR) for the Respondent RAJU : These appeals have been filed by M/s. Man Industries against denial of Cenvat credit. 2. Learned Counsel for the appellant argued that the Cenvat credit has been denied to them in respect of service tax paid on management, maintenance and repairs and rental charges of warehouse (dumpsite). He argued that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cenvat credit account is common and the credit cannot be denied. 3. Learned Authorised Representative relies on the impugned order. He pointed out that in the order-in-original it has been categorically held that the goods are cleared from the factory on payment of duty and therefore, factory gate is the place of removal. He argued that any place where duty paid goods are stored, cannot be the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sserts that the consideration received for providing this service did not form part of assessable value of the goods i.e. pipes. This assertion made in the order-in-original has not been refuted in the grounds of appeal. In Para 7(ii), it has been asserted that the appellant have recovered charges from the buyers for warehousing along with service tax payable on the said charges, under the categor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X