Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1102 - AT - Central ExciseCENVAT Credit - Various input service - Held that:- In terms of Rule 2(1) (B) of the Cenvat Credit Rules, 2004, credit of service tax paid on General Insurance Services (Section 65(105) (d), renting of a cab (Section 65(105) (o), motor vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner)(Section 65(105)(zo) and supply of tangible goods (Section 65(105)(zzzzj), if these services relate to motor vehicles, is not allowed. Further, in terms of Rule 2(1)(B) of Cenvat Credit Rules, 2004, these credits can be taken only if these services are used for providing taxable services for which credit on motor vehicle is available as capital goods. In other words these credits are available to them only if they are a service provider providing services such as courier service. Tour operator service, rent-a-cab operator service, providing Goods Transport Agency service. Outdoor caterer service etc. Since, the assessee is not a service provider and is only a manufacturer, the credit on the above mentioned services, when they relate to motor vehicles, are not available to them. Hence, it appears that the assessee is not eligible to take credit of these services in respect of two wheelers, four wheelers used in their factory or office. - Assessee cannot take credit of service tax paid on insurance in respect of their employees - No merit in appeal - Decided against Assessee.
|