9911796707
TMI Blog2023 (5) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajesh Ostwal, Advocate For the Respondent : Shri P.K. Acharya, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR Above stated two appeals are taken together for disposal since the issue involved in both of them is same. 2. Brief facts of the case are that the appellants are manufacturers of PVC pipes and fittings. They were availing facility of CENVAT Credit. They also had registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders have denied CENVAT Credit of Service Tax paid on transportation of Air Service stating that the appellant had not submitted any documentary evidence showing the uses of the said service for their manufacturing activity. In both the impugned orders, learned Commissioner (Appeals) have denied CENVAT Credit of Service Tax paid on renting of immovable property holding that the said immov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the final product. Further he has submitted that electricity is generated by the appellant and the same is used for manufacturing of final product. The premises associated with generation activity is a rented premises and Service Tax paid on the same is admissible as CENVAT Credit because electricity is not a final product but the goods manufactured such as PVC pipes etc. are the final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. I accept the contention of the appellant and allow Service Tax paid on rent of the premises used for captive power generation for availment of CENVAT Credit (c) Order-in-Appeal dated 12.11.2018 has allowed courier service, advertisement service and car repair as input services and therefore, I hold that same decision should be applicable for the earlier period dealt with in Appeal No. E/8630 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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