Cenvat Credit of Service Tax paid on Rent of Infrastructural Facilities allowable

M/s Honda Motorcycle & Scooter Vs CCE & ST (CESTAT Delhi) Conclusion: Cenvat credit is allowable on service tax paid on rent of infrastructural facilities as common facilities availed by assessee on rent basis were in ‘relation to the manufacture of goods’ and an integral part of the overall activity of manufacturing.  . Held: In the present case, Revenue denied the benefit of cenvat credit to assessee in respect of service tax paid by them on renting of infrastructural facilities from M/s H Pvt. Ltd. It was held common facilities such as road, water supply facility, bound...