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2012 (12) TMI 791 - AT - Service TaxDenial of Cenvat Credit - seeking waiver of pre-deposit, Interest and Penalty - Custom House Agents service, Telephone service, Insurance service and repairs and maintenance of factory and vehicles services - Held that:- Cenvat credit in respect of Custom House Agents service was in connection with the export of goods from the port as held in the case of Rolex Rings Pvt. Ltd (2008 (2) TMI 295 - CESTAT, AHMEDABAD) credit of service tax paid on these services is admissible to the applicant. Service tax paid on telephone and insurance charges in respect of plant and machinery and employees are also covered by the decision of Keltech Engineers vs. CCE [2008 (1) TMI 96 - CESTAT BANGALORE]. Insurance charges in respect of goods in transit - This service is availed by the applicant after removal of the goods from the factory to their buyers and it is not covered in the definition of the input service under the Cenvat Credit Rules. Therefore, applicant is directed to make pre-deposit of ₹ 15,000/- within four weeks and report compliance on 12/10/2012.
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