Custom, Excise & Service Tax Tribunal
M/S Rt Packing Limited vs C.C.E.,- Gurgaon I on 19 February, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 SINGLE MEMBER BENCH COURT NO. I APPEAL NO. E/60014/2018 [Arising out of Order-in-Appeal No.23/CE/CGST-APPEAL-GURUGRAM/SG/2017 dated 22.08.2017 passed by the Commissioner of Central Excise (Appeals), Gurgaon I] Date of hearing/decision: 19.02.2018 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) M/s RT Packing Limited : Appellant(s) VS C.C.E.,- Gurgaon I : Respondent(s)
Appearance:
Present for the Appellant(s): None Present for the Respondent(s): Sh. A. K. Saini CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO. 60093 /2018 Per : Ashok Jindal Cenvat credit sought to be denied to the appellant on Rent paid for marketing office which has been used for marketing purpose on the premise that the said service has been availed beyond the place of removal, therefore, they are not entitled to avail Cenvat credit.
2. Heard the Ld. A.R and perused the record. I find that Cenvat credit has been denied to the appellant on the premise that same has been taken beyond the place of removal. In fact marketing office is related to the marketing of the products manufactured by the appellant which is directly related to the marketing activity to the appellant. Therefore, in terms of Rule 2(l) of the Cenvat credit rules, 2004, the appellant is entitled to avail Cenvat credit as without marketing the goods, there is no purpose of manufacturing the goods. Therefore, the appellant has correctly availed the Cenvat credit on the said service.
3. In view of the above, the impugned order is set aside. The appeal is allowed with consequential relief if any.
(Order dictated and pronounced in the court) Ashok Jindal Member (Judicial) kailash 2 APPEAL NO. E/60014/2018