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2015 (11) TMI 655 - AT - Service TaxAdmissibility of Cenvat Credit - Rent a Cab service and Insurance service - held that:- actual use of rent a cab service has not been produced by the appellant before the lower authority. Ld. Counsel only gave broad submission that rent a cab service is used for the executive of the appellant company for official use, however no evidence was produced. I also observed that even show cause notice also have not verified or brought anything on record regarding actual use of rent a cab service. Therefore in this position this Tribunal cannot take final view whether Cenvat credit in respect of rent a cab service is admissible or otherwise. However in my considered view that if rent a cab service is not used for personal use of the employee and the director of the company but if it is used for official use of the appellant then it will be treated as used in the business activity of the appellant. In my prima facie view, in such case Cenvat credit should be allowed. But since fact is not on record, I prefer to remand the matter to the original authority to verify the fact of use of the rent a cab service If insurance in relation to the residential flat or individual, it is not admissible input service and the credit on such insurance service cannot be allowed. At the same time insurance of stock of input, finished goods, transit insurance, insurance of cash handling and also insurance of equipment and insurance of factory employees which are required under the statue of Factory Act are the services which has direct nexus with the manufacturing as well as business activity of the appellant, on which, in my prima facie view, the Cenvat Credit should be allowed. However the actual use of the such insurance service has not been verified by the lower authority and common allegation i.e. non receipt of input service in the appellant factory was made in the show cause notice. - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory. Only aspect to be seen that whether the services are in relation to the manufacture or related to the business activity of the assessee. - matter remanded back - Decided in favour of assessee.
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