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2016 (11) TMI 430 - CESTAT CHENNAIDisallowance of Cenvat credit - Group Medical Insurance for employees - Held that: - there is no evidence to show that the same does not relate to the working group. This has relevancy to the manufacturing and the cost thereof is also considered in the cost of manufacturing - CENVAT credit allowed. Supply of Manpower Service - Held that: - there is no contrary finding of no use of such manpower in manufacture - CENVAT credit allowed. Transit Insurance - Outward Freight Service - Held that: - decision in the case of Commissioner of Central Excise, Chennai-II Vs M/s. Lucas TVS Ltd., & Ors. [2016 (4) TMI 189 - CESTAT CHENNAI] relied upon where it was held that It is evident from the invoices that the C&F agents are registered with the Service Tax authorities and have paid service tax on the services rendered by them as C&F agents to the appellants. The services include freight, delivery charges, transportation charges, airway bill charges, surcharges, handling charges (both loading and unloading). It is clear from the invoices, the C&F agents have rendered the said services to the appellant not only on transportation but other charges and paid service tax, credit allowed. - only a limited remand is made to the Adjudicating Authority to examine various aspects stated therein and appropriate order will be passed granting reasonable opportunity of hearing to the respondent. CENVAT credit allowed - matter remanded for Transit Insurance and Outward Freight Service - decided partly in favor of assessee.
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