Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods

Balkrishna Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) Service in question i.e. renting of immovable property is very well covered in ‘means’ as well as ‘includes’ clause of the definition of the input service as given under Rule 2 (I) of Cenvat Credit Rule, 2004. This Rule allows Cenvat Credit of all such services that are used in or in relation to the manufacture of finished goods. There is no denial on part of the Department that the premises taken on lease were used for the storage of raw-material required for the manufacture of tyres, the finis...