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2018 (11) TMI 1445 - AT - Central ExciseCENVAT Credit - input services - Vehicle Insurance - Vehicle Maintenance - Clearing and Forwarding (C&F) Service - Rent-a-cab Service - Port Service - period April, 2007 to March, 2011 - Held that:- This Bench of the Tribunal in the appellant’s own case M/S. DIAMOND ENGINEERING (CHENNAI) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [2017 (7) TMI 710 - CESTAT CHENNAI], has held that Insurance of vehicles and their maintenance has to be treated as input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004, in as much as, they are related to the manufacturing activities of the assessee. Division Bench of CESTAT, Chennai in the case of M/s. Madras Cements Ltd. [2018 (5) TMI 411 - CESTAT CHENNAI] while considering the situation prior to 01.04.2011 has discussed the definition of “input services” and has held The credit allowed in respect of construction of residential complex and services relating to vehicle maintenance and repair service and vehicle insurance are eligible for credit - the C&F Service and Port Service are essentially the services provided in relation to the manufacture of final products and therefore, the appellant is entitled to avail the CENVAT Credit on the same. Appeal allowed - decided in favor of appellant.
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