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2015 (4) TMI 824 - AT - Service TaxDenial of CENVAT Credit - Insurance service - services availed by the appellant from the factory premises to the door steps of the customers - Whether Cenvat Credit of insurance services availed by the appellant from the factory gate till delivery of the goods to the customers premises is admissible or not - Held that:- Appellant is availing insurance services in relation to transport of raw-material plant & machinery and finished goods owned by the appellant. No separate charges on account of transportation of goods, from the factory to the customers premises, have been shown by the Revenue to be recovered from the customers. The fact that transit insurance of the finished goods is borne by the appellant clearly indicates that ownership of the finished goods lies with the appellant till there delivery to the customers premises. In the facts and circumstances of the present appeal, the place of removal shits to the customers premises and Cenvat Credit of insurance services availed in relation to such delivery will be admissible to the appellant as held by this Bench in the case of Priya Industrial Packaging (P) Ltd. Vs. Commissioner of Central Excise Daman (2010 (6) TMI 213 - CESTAT, AHMEDABAD). - Decied in favour of assessee.
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