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TMI Blog2022 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... activity relating to the factory operations, therefore, merely because the head office is located outside the factory, it cannot be said that the service received and used in head office does not relate to the manufacturing activity. Had this same office is maintained in the factory premises, there would not have any objection by the Revenue. The location of the head office is immaterial so long it is used only for the operation of the factory s activities, therefore, any service received in head office is in relation to the manufacturing activity of the appellant. This specific issue has been considered by this Tribunal in various judgements - reliance can be placed in the case of M/S. HID INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. 2021 (50) GSTL 309 (Tri Amd.) 3. Shri Dinseh Prithiani, Learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He cited the following judgements. * Sundaram Brake Linings 2010 (10) TRI 172 (Tri. Chen.) * Maruti Suzuki Ltd. 2009 (240) ELT 641 (SC) * Maruti Suzuki Ltd. 2017 (47) ELT 273 (Tri. Chand.) * Mahindra and Mahindra 2015 (39) STR 316 (Tri. Mum) * Bajaj Hindustan Ltd. 2016 (44) STR J57 (All.) 3.1 From the above judgements, he submits that only services which are integrally connected to the manufacturing activity is admissible as input service. In the present case, the service was received in the head office, therefore, it cannot be sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the officers of the appellant company in connection with company's business. Therefore, in view of the Tribunal judgment in the case of Good Luck Steel Tubes Ltd. (supra) vide final order No. 750/2012-SM, dated 1-6-2012, Cenvat credit would be admissible in respect of this service. 7. As regards the services of maintenance of the Head office the same has to be treated as in relation to manufacturing of business of the appellant. Therefore, this service would also be covered by the definition of 'input service'. 8. In view of the above discussion, the impugned orders denying Cenvat credit are not sustainable. The same are set aside. The appeals are allowed." * In case of HID India Pvt. Ltd. Tribunal has observed as under: "3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the decision of Bangalore Bench in the case of Bharat Fritz Werner Ltd. v. CCE : 2011 (22) S.T.R. 429 and another decision of the Tribunal in the case of Carrier Air-conditioning & Refrigeration Ltd. v. CCE reported in 2016 (41) S.T.R. 824 wherein the Tribunal has categorically held that the renting of immovable property for setting marketing office fall in the definition of input service and the assessee is entitled to take Cenvat credit on these services. 4. Following the ratio in the above decisions, I allow the appeals of the assessee by setting aside the impugned order with consequential relief." 6. As regards the submission made by learned Authorised Representative and reliance on various judgements, I find that the judgements ..... X X X X Extracts X X X X X X X X Extracts X X X X
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