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2016 (9) TMI 576 - AT - Central ExciseCenvat credit - insurance service, gardening service, network detective service, manpower service, export service, repair & maintenance service and software service prior to 01.04.2011 - Held that:- as the assessee has availed all these services in the course of their business of manufacturing of excisable goods, it is entitled to avail cenvat credit all these services for the period prior to 01.04.2011 in the light of the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement Pvt. Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Cenvat credit - services namely insurance service, gardening service and network detective service after 01.04.2011 - Held that:- it is found that insurance service has been availed by the assessee of medical insurance of their employees which they are statutory required to availed in the light of employee State Insurance Act which provides that the assessee is compulsory required to take insurance of the employee, therefore, I hold that the said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services in the light of the decision of this Tribunal in the case of Hindustan Coca cola Beverages Pvt. Ltd. [2015 (10) TMI 2463 (CESTAT- New Delhi)]. With regard to public liability insurance, it is found that without taking the said insurance the assessee cannot run their factory. In fact the said insurance is for public to provide cover from any environment harms and without the same, the assessee can’t run factory. In these circumstances, I hold that the assessee is entitled to avail cenvat credit. Further, it is found that the insurance service has been availed by the asseessee for the transportation of goods beyond their factory. It is the contention of the appellant that although they have taken cenvat credit on these services but they have paid service tax on insurance charges and recovered from their dealer on which they are entitled to take cenvat credit as per rule 2(I) of the Cenvat Credit Rules, 2004. I do agree with that and allow the cenvat credit. With regard to gardening maintenance service, assessee is entitled to avail such service in the light of the decision of Tribunal in the case of Lifelong Meditech Ltd. [2016 (7) TMI 468 - CESTAT CHANDIGARH]. With regard to network detective service, it is found that the said service has been availed by the assessee for verification of credentials of their employees before employing them to work which is essential to run the factory, therefore, I hold that the assessee is entitled to take cenvat credit on these services. - Decided against the Revenue
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