TMI Blog2018 (5) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the freight charges fall in the definition of input service and the appellant is eligible for the CENVAT credit - credit allowed. Insurance policy - Held that: - as far as insurance policy of plant and machinery is concerned, the appellant is eligible for the credit - with regard to insurance policies of the employees are concerned after 01/04/2011, it has been specifically excluded from the definition of input service as prescribed in Rule 2(l) of CCR, 2004. Transportation charges - Held that: - since these charges are used for pick up and drop of the employees engaged in the production and therefore, it falls in the definition of input service - credit allowed. Waste disposal - Held that: - waste disposal fall in the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show-cause notice that the final products rubber Contraceptives' attracts nil rate of excise duty as well as customs duty hence as per Rule 6(1) of CER, 2004, the appellant cannot avail cenvat credit. The original authority vide impugned order allowed credit of input services used in the manufacture of goods exported to the tune of ₹ 31,38,466/- disallowed credit on input services used in the manufacture of goods cleared to DTA to the tune of ₹ 9,65,207/- and held that, cenvat credit of ₹ 8,28,752/- availed in respect of canteen services, freight, insurance policy, legislation fee, membership subscription, transport and waste disposal charges are ineligible. Aggrieved by the OIO, appellant filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred for movement of goods from the factory to the port or place of export. For this, he relied upon the following decisions:- i. CCE Vs. Heubach Colour Pvtl.Ltd. [2012-TIOL-CESTAT] ii. Heera Overseas (P) Ltd. Vs. CCE [2012(280) ELT 514 (Tri.)] iii. Meghachem Industries Vs. CCE [2011 (23) STR 472 (Tri.)] iv. Kuntal Granites Ltd. Vs. CCE [2007(215) ELT 515] 4.4 With regard to insurance policy, he submitted that the same covers machinery as well as employees premium and is covered by the following decision:- i. CCE vs. Stan-zen Toyotetsu India (P) Ltd. [2011(23) STR 444 (Kar.)] 4.5. Similarly transportation charges, these are charges paid in a common head towards transportation of employees, auditors and consultants betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowed and prior to 01/04/2011 is allowed in view of the various judgments relied upon by the appellant cited supra. 6.2. As far as freight charges are concerned, since it has been held in the cases relied upon by the appellant that in the case of export, port is the place of removal and therefore the freight charges fall in the definition of input service and the appellant is eligible for the CENVAT credit. 6.3. With regards to insurance policy, as far as insurance policy of plant and machinery is concerned, the appellant is eligible for the credit. But with regard to insurance policies of the employees are concerned after 01/04/2011, it has been specifically excluded from the definition of input service as prescribed in Rule 2(l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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