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2017 (11) TMI 1408 - HC - Service TaxCENVAT credit - input services - GTA services - auction services - insurance services - rent-a-cab services - outdoor Catering services - Club or Association services - Clearing & Forwarding (C&F) agency services -cargo handling services - insurance services - Held that: - the issue is squarely covered by the decision in the case of Commissioner, Central Excise Versus M/s Manglam Cement Ltd. [2017 (11) TMI 483 - RAJASTHAN HIGH COURT]. Scope of place of removal - Held that: - in the case cited, the Tribunal has recorded a finding that from the verification of bills, it is found that transport charges are required to be borne out by the assessee. Therefore, that issue is also required to be decided in favor of assessee. Regarding Cargo Handling Services and Insurance Service, reliance placed in the decision of Gujarat High Court in Commissioner of Central Excise and Customs vs. Ultratech Cement Ltd. [2014 (9) TMI 187 - GUJARAT HIGH COURT] and it is held that the issue is answered in favor of assessee. Regarding Rent a Cab Service, reliance placed in the decision in the case of The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd. [2016 (7) TMI 1080 - KARNATAKA HIGH COURT], where it was held that credit is allowed. Regarding Club and association services, it is clear that it is club activities for going for a sale or any other assigned work. It will be operational, manufacturing activity. The credit on all services allowed - appeal dismissed - decided against Revenue.
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