CESTAT
extends service tax exemption to manufacturer under Notification No. 6/2005-ST
in respect of renting of open space within factory, finding no violation of any
conditions stipulated therein with respect to non-availment of CENVAT credit;
Observes that assessee had neither received / used any capital goods at the
premises rented out nor utilized inputs / input services and no credit thereto
was availed; Hence, all conditions thereunder stood complied with by assessee;
Holds that availment of CENVAT credit in respect of inputs, input services and
capital goods only in relation to manufacturing activity does not debar
assessee from availing exemption under said Notification for service of renting
of immovable property; Stating that activity in manufacturing unit and service
related to immovable property are two distinct activities, CESTAT concludes
that assessee is not liable to pay any service tax : Mumbai CESTAT
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