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2016 (12) TMI 981 - CESTAT MUMBAIWhether the appellant being manufacturer is entitled for cenvat credit in respect of service tax paid on bill of Mobile Phone which is in the name of the employee as well as company, insurance premium of motor vehicle owned by company insurance premium of accident policy of the employees and insurance premium of guest house? Held that: - I find that being a manufacturer, the appellant has availed cenvat credit in respect of service tax on the mobile phones and insurance policies. All these services in my considered view is related to the factory and over all manufacturing activity therefore admissible for the cenvat credit. This Tribunal in various decision has allowed the cenvat credit on these very input services - reliance placed on the decision of the case of TELENET SYSTEMS PVT. LTD. Versus COMMISSIONER OF C. EX., BELAPUR [2009 (7) TMI 259 - CESTAT, MUMBAI]. The cenvat credit on mobile phones and insurance policies are admissible to appellant, the impugned order is set aside - appeal allowed - decided in favor of appellant.
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