Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1085 - AT - Central ExciseDenial of CENVAT credit - input services - clearing and forwarding agent service - Held that: - the service falls within the definition of input services. The same has also attract nexus with the activity of manufacture and thus the same is admissible. In so far as use of clearing and forwarding services for the purpose of export of goods is concerned the CBEC vide Circular No.999-6-16-CX dated 28/02/2015 has clarified that for the purpose of export the place of removal would be the part of clearance - In view of the aforesaid circular the credit of service tax paid on services of clearing and forwarding agency cannot be denied. Insurance service on finished goods in transit - Held that: - reliance placed on the decision of the case of UOI Vs. Raipur Rotocast Ltd. [2015 (3) TMI 743 - CHHATTISGARH HIGH COURT] where it was held that service tax paid on the transit insurance, group personal accidental policy and group health guard policy of company staff would be admissible as credit as the said sservices would fall within the definition of input service - the credit of insurance on finished goods in transit would be admissible. Maintenance and repair service for vehicle - vehicle does not belongs to the Managing Director of the company but it belongs to the company itself - Held that: - reliance placed on the decision of the case of Bharat Fritz Werner Ltd., Vs. CCE, Bangalore [2011 (2) TMI 1276 - CESTAT, BANGALORE] where the credit of service tax paid on the repair/maintenance of the vehicles used by the executives involved in production, marketing, administration and fianci at factory and branch offices was allowed. - the credit of service tax paid on the vehicles belonging to the company and used by the Managing Director cannot be denied. Appeal allowed.
|