2016 (12) TMI 981

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent policy of the employees and insurance premium of guest house? Held that: - I find that being a manufacturer, the appellant has availed cenvat credit in respect of service tax on the mobile phones and insurance policies. All these services in my considered view is related to the factory and over all manufacturing activity therefore admissible for the cenvat credit. This Tribunal in various .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e as well as company, insurance premium of motor vehicle owned by company insurance premium of accident policy of the employees and insurance premium of guest house. 2. Shri Arpit Jain, Ld. Chartered Accountant appearing on behalf of the appellant submits that the credit was denied on the service tax of mobile bill on the ground that the bills are in the name of the employee. He submits that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice tax on the mobile phones and insurance policies. All these services in my considered view is related to the factory and over all manufacturing activity therefore admissible for the cenvat credit. This Tribunal in various decision has allowed the cenvat credit on these very input services which are referred below: (i) Telenet Systems Pvt. Ltd. Vs. Commissioner Of C. Ex., Belapur 2012 (277) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X