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2018 (5) TMI 860 - AT - Central Excise100% EOU - CENVAT credit - canteen service - freight service - insurance policy - transportation charges - waster disposal - translation fee - membership subscription - Held that: - as far as canteen services are concerned, the Larger Bench of the Tribunal in the case of Wipro Ltd. [2018 (4) TMI 149 - CESTAT BANGALORE] has held that the outdoor catering service is not eligible for input service credit post-amendment dt. 01/04/2011 vide N/N. 3/2011 dt. 01/03/2011 - the canteen services post 01/04/2011 is disallowed and prior to 01/04/2011 is allowed. Freight charges - Held that: - in the case of export, port is the place of removal and therefore the freight charges fall in the definition of input service and the appellant is eligible for the CENVAT credit - credit allowed. Insurance policy - Held that: - as far as insurance policy of plant and machinery is concerned, the appellant is eligible for the credit - with regard to insurance policies of the employees are concerned after 01/04/2011, it has been specifically excluded from the definition of input service as prescribed in Rule 2(l) of CCR, 2004. Transportation charges - Held that: - since these charges are used for pick up and drop of the employees engaged in the production and therefore, it falls in the definition of input service - credit allowed. Waste disposal - Held that: - waste disposal fall in the definition of input service as it related to business. Therefore appellant is entitled for the CENVAT credit - credit allowed. The appeal is partly allowed but for the purpose of verification of the document, the matter is remanded to the original authority for examining and verifying the documents - appeal allowed in part.
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