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2016 (12) TMI 22 - AT - Central ExciseDenial of CENVAT credit - cement and clinker - eligibility for cenvat credit of tax paid on input services, namely, insurance services, courier services and telephone services - Held that: - The appellants availed service tax paid on insurance service availed to insure the machinery used in the plant. Various types of insurance are taken by the appellants to insure the stock of raw material, fuel etc. all these are in connection with the activities relating to business of the assessee. Service tax paid on courier services was also availed by the appellants. Courier services were availed mainly for delivery of various letters, business correspondence, bill etc. to the customer and other person in connection with business. Similarly, telephone and mobile services were availed by the appellant and the expenditure is borne by them alongwith service tax. These mobile phones were provided for business use and the whole expenditure is with reference to the business activity of the company. We find that the reasoning given in the impugned order to the effect that these services are not mentioned by name in the definition of "input services" and hence not eligible for credit, is legally untenable. Input service has been examined by various decisions of this Tribunal as well as High Courts. Hon'ble High Court of Bombay in case of Commissioner vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT] considered the issue at length and held that the definition of input service under Rule 2(l) of the Cenvat Credit Rules is very wide and covered services whether directly or indirectly used in or in relation to manufacture of final product and also after manufacturing of the final product. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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