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2018 (9) TMI 1449 - AT - Service TaxCENVAT Credit - input services - general insurance services - appellant engaged in providing infrastructural support by ensuring the safe availability of Aviation Turbine Fuel at the Delhi Airport - whether the appellant is entitled to the cenvat credit on certain general insurance services? Held that:- Such services have been used for insuring the building, plant, machinery, pipes, cables etc. which were used by the appellant in providing the service of making available ATF at the Delhi International Airport. Clearly such services are in the nature of general business activity to ensure the security of the plant and machinery used for providing the output service - In Rule 2(l) of the Cenvat Credit Rules, 2004 it is seen that such services are covered within the definition under the ‘means’ as well as ‘inclusive’ portion. Whether the adjudicating authority was right in denying such cenvat credit by applying the exclusion providing under sub –clause ‘(BA)’? - Held that:- The exclusion clause is specifically applicable only in respect of general insurance service for motor vehicles which are not being used as capital goods - It cannot be said that the exclusion will be applicable to the insurance for the general plant, machinery which is used for providing the output service. Credit allowed - appeal allowed - decided in favor of appellant.
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