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2016 (10) TMI 1235 - AT - Central ExciseCENVAT Credit - input services - rent-a-cab, which is used for bringing the employees from the residence to the factory - insurance paid on plant, machinery and equipments - insurance paid on the goods exported - Held that:- Tribunal vide its decision in the case of Oudh Sugar Mills Ltd. Vs. CCE, Lucknow [2012 (12) TMI 265 - CESTAT, NEW DELHI] has held that insurance paid on plant, machinery and equipment has to be held as input service. Honble High Court of Karnataka in the case of COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III, COMMISSIONERATE VERSUS STANZEN TOYOTETSU INDIA (P.) LTD. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that service tax paid on all services utilised directly or indirectly in or in relation to final product is eligible for Cenvat credit. Appeal allowed - decided in favor of appellant.
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