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2009 (12) TMI 328 - AT - Service TaxMarine Inland Transit Insurance services- The Assistant Commissioner disallowed the Cenvat credit of Rs. 38,510/- in respect of the services of “Marine Inland Transit Insurance” in connection with the procurement of plant and machinery of the captive power project, “money insurance for money in transit from the factory to bank to & fro”, “insurance for personnel working in the appellant’s factory in the case of accident or loss”; “the follow-up services in connection with installation of plant and machinery of captive power plant” and, telephone services in respect of telephones installed at the residence of General Manager and Company’s guest house. Held that- the denial of Cenvat credit taken in respect of telephone services, in respect of telephone installed at the residence of the General Manager and at the Appellant’s guest house, the rest of the order upholding the cenvat credit demand by denying Cenvat credit in respect of marine inland transit insurance, money insurance for money in transit from bank to factory to & fro, follow up services in connection with installation of plant & machinery of captive power plant and insurance of personnel working in the factory for accident or loss and upholding the penalty on the Appellant, is set aside.
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