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2018 (1) TMI 100 - AT - Central ExciseCENVAT credit - duty paying documents - denial on the ground that the same has been availed on the basis of debit notes which could not be considered to be eligible documents for the purpose of availment of credit - Held that: - the said issue stands decided in the same assessee’s case [2017 (10) TMI 1043 - CESTAT ALLAHABAD], laying down that the credit availed on the basis of debit notes cannot be denied. CENVAT credit - denial on the ground that the invoices are in the name of the assessee’s Head Office, whereas the credit has been availed in the factory premises - Held that: - the issue have been covered in the case of M/s Dhampur Sugar Mills Ltd. Versus CCE Meerut-II (Vice-Versa) [ 2016 (9) TMI 681 - CESTAT ALLAHABAD], where it was held that the credit remains allowed - Similarly, the bills for renting of various offices having been raised in the name of the head office, have been held to be eligible documents. CENVAT credit - service tax paid on the telephone bills, which telephones are installed in the residence of the employees as also in the schools run by the appellant themselves for the welfare of the children of the employees - denial on the ground of nexus - Held that: - Tribunal in the appellant’s own case has held such credit as admissible. CENVAT credit - service tax paid on insurance of the vehicles - Held that: - said issue decided in the case of M/s JSW Steel (Salav) Ltd. Versus Commissioner of Central Excise, Raigad [2016 (8) TMI 450 - CESTAT MUMBAI], where relying on the decision of Hon'ble High Court of Delhi in the case of DSCL Sugar Vs. CCE, Lucknow [2012 (12) TMI 830 - CESTAT NEW DELHI], the credit of the insurance services is allowed. Appeal allowed - decided in favor of appellant.
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