Services in relation to storage of input outside factory are not input services

CESTAT, MUMBAI BENCH Deepak Fertilizers & Petrochemicals Corpn. Ltd. Versus Commissioner of Central Excise, Belapur ORDER NO. A/900/12/EB/C-II APPEAL NO. E/2083/2010-MUM NOVEMBER 12, 2012 ORDER 1. This is an appeal filed by M/s. Deepak Fertilizers & Petrochemicals Pvt. Ltd. (hereinafter referred to as appellants) against the order-in-original No. Belpaur/13/Tal/R-IV/COMMR/SLM/10-11 dated 03.09.2010. 2. The appellants are engaged in the manufacture of excisable goods falling under Chapter 28,29 & 31 of the Central Excise Tariff Act, 1985. They also hold service tax ...