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2014 (7) TMI 230 - AT - Central ExciseCENVAT Credit - Eligibility - Various input services - Held that:- Eligibility of telephone services - mobile as well as land line - Following decision of CCE vs. Excel Crop Care Ltd. reported in [2008 (7) TMI 160 - HIGH COURT GUJARAT] - decided in favour of assessee. As regards the Cenvat credit in respect of courier services used for dispatch of documents, this issue also stands decided in favour of the appellant by the judgment of Hon'ble Gujarat High Court in the case of Commissioner vs. Apar Industries Ltd. (2013 (2) TMI 276 - GUJARAT HIGH COURT) and also by the judgments of the Tribunal in the cases of Kodak India Pvt. Ltd. vs. CCE, Indore reported in [2012 (11) TMI 70 - CESTAT, NEW DELHI]. decided in favour of assessee. As regards the eligibility of Cenvat credit of the insurance services used for insurance of the plant and machinery against damage due to accident etc., we are of prima facie view that this service is an integral part of the business of manufacturing of final product, as no prudent manufacturer would start manufacturing operations without ensuring his plant and machinery and other costly assets and hence the ratio of the judgment of Hon'ble Bombay High Court in the case of Commissioner vs. Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT ) would apply. The Commissioner's reasoning that amendment made to Rule 2 (l) w.e.f. 01/4/11 by which the expression "activities relating to business" had been deleted, is retrospective amendment, is totally wrong as an amendment which restricts the definition of input services and thereby restricting the availability of Cenvat credit to an assessee cannot be given retrospective amendment when there is no such intention expressed in the amending provision. We find that the Tribunal in the case of Federal Mogul Goetze (India) Ltd. vs. CCE, Chandigarh - II (2013 (12) TMI 787 - CESTAT NEW DELHI) had also expressed the view that insurance of plant and machinery against risks and hazards is eligible for Cenvat credit and is covered by the definition of input service. decided in favour of assessee.
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