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2014 (10) TMI 306 - CESTAT NEW DELHICenvat Credit - Input services - general insurance services - Held that:- Insurance premium on vehicles owned by them either for transportation their employees or for transportation of goods which was an integral part of business of appellant firm and input service credit will be available. Accordingly service tax paid on insurance premium of such vehicles was a ‘input service’ as defined under rule 2(i) of Cenvat Credit Rules, 2004. Considering the facts on the matter in its broader contour, Input service credit will be available on insurance of vehicles. Necessary documentary evidence and other factual information has not been provided by the appellants. Without proper information/documents, it is not possible to decide the matter at this end. Both sides agree that justice will be met, if matter is remanded back to original adjudicating authority to re-examine the matter. For this, both sides are directed to provide necessary documents/information to the adjudicating authority. So that matter is examined afresh to consider eligibility of input service credit on services other than vehicle insurance - Matter remanded back - Decided in favour of assessee.
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