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2023 (6) TMI 583 - CESTAT MUMBAICENVAT Credit - Input Services - insurance of vehicles of the manufacturing unit - consultancy services engaged for receiving consultancy in relation to cogeneration plant - insurance availed for plant, machinery, equipment and stock of the goods - insurance on gratuity for the employees and subscription fee paid to National Sugar Federation - HELD THAT:- The co-generation plant though was not installed during the relevant period, consultancy was received during the said period and Service Tax paid on consultancy is claimed as CENVAT Credit and the same is admissible - It is also found that manufacture is not possible without plant, machinery and equipment being in order. To keep the plant, machinery and equipment in order, one of the method is to insure the same. Therefore, the Service Tax paid on insurance of plant, machinery and equipment required for manufacture is admissible as CENVAT Credit. Appeal allowed.
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