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TMI Blog2024 (9) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ises and handover the final product to the appellant. The premises were thus made available to the job workers for the purpose of performing their work and therefore, the necessary ingredients as required for taxable service would be fulfilled namely that the service has been provided by the job workers in the rented immovable property and secondly the rented immovable property was being utilized for the furtherance of business or commerce by the manufacturer appellant. It is found that none of the authorities below examined this aspect while deciding the case and both the appellate authorities proceeded on examining the case in light of the definition of job workers. A perversity has crept in the order as the claim of Cenvat credit is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid for the premises as taxable service under the category of renting out immovable property services. Learned counsel has taken this Court to the orders passed by the Assessing Officer, Commissioner Central Excise (Appeals) as well as CESTAT, to submit that none of the authorities dealt with the argument advanced by the appellant relating to the adaptation of taxable service under the category of renting out immovable property services. 3. Per contra, learned counsel appearing for the respondent submits that there was an agreement entered into between the appellant and the job workers which clearly mentions that the work of the job workers would be completely independent to that of the manufacturer and therefore, if they have been working ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a Court of law or auction by the Government. Explanation :-For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, auction by the Government means the Government property being auctioned by any person acting as auctioneer; (zzzs) to any person, by any other person, in relation to managing the public relations of such person, in any manner; (zzzt) to any person, under a contract or an agreement, by any other person, in relation to ship management service; (zzzu) to any person, by any other person, in relation to [internet telecommunication service;] (zzzv) to any person, by any other per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectly, in or in relation to the manufacture of final products and (clearance of final products upto the place of removal). 8. It is an admitted position that the manufacturer-appellant had shifted his machinery to the rented premises. The raw material was also provided by the appellant. The contract was entered into between the appellant and the job workers to perform the job of manufacturing additionally at the rented premises and handover the final product to the appellant. The premises were thus made available to the job workers for the purpose of performing their work and therefore, the necessary ingredients as required for taxable service would be fulfilled namely that the service has been provided by the job workers in the rented im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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