2023 (2) TMI 1255

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..... ? - HELD THAT:- The territorial location cannot decide the admissibility of CENVAT Credit under the provisions of Rule 2(l) of CENVAT Credit Rules, 2004. Issue is covered by the definition of input service as defined under Rule 2(l) of CENVAT Credit Rules, 2004. The general understanding emerges from the reading of the said rule is that the input service should be used for providing output service .....

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..... of port services. Service Tax is paid on maintenance of toilets and the credit of same is taken for discharge of Service Tax on port services. The dispute is whether the Service Tax paid on service charges of toilets located in port user building and residential building is admissible or not. The proceedings at original and appellate have denied the appellants Service Tax credit on the said accou .....

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..... ies on the impugned Order-in-Original and brings the attention to para 6.2 of the impugned order wherein it is a stated that the port user building is beyond the territorial location of the port and therefore the appellate authority has denied the credit. 4. I find that the territorial location cannot decide the admissibility of CENVAT Credit under the provisions of Rule 2(l) of CENVAT Credit Rul .....

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