Cenvat credit on maintenance charges for common area of business premises

Mahle Engine Components Pvt. Ltd. Vs CGST, C.E. & S.T. (CESTAT Delhi)

It is the admitted fact that the manufacturing activity of appellant is carried from the premises as are taken on rent. It is apparent from record that the impugned maintenance charges are the part of lease! rent charges. M!s AKVN i.e. the leaser is also charging the service charges in their lease bills raised for lease amount and maintenance amount. Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing! factory premises of appellant but

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