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2018 (10) TMI 896 - AT - Central ExciseCENVAT Credit - ineligible input services - Insurance Service on various machines viz. plant and machinery - Tour Operator services - Repair and Maintenance services - recovery u/r 14 of the CCR 2004 read with Section 73 (1) of the FA 1994 - Held that:- Repair and maintenance services are integral part of the manufacturing concern for which denial of CENVAT credit of the service tax paid on such services is ruled out - credit allowed on repair maintenance services. Tour Operator services - Held that:- So far as Air Travel Agency service and tour operator services are concerned, services of such agencies were used to book tickets and carry out the travel by the officers for marketing as well as business promotion - credit on Tour Operator services allowed. Insurance services - Held that:- The Delhi Bench of the Tribunal has already decided this issue in the case of M/s. SRF Ltd. Vs. C.C.E., Indore [2016 (10) TMI 1235 - CESTAT NEW DELHI], where it was held that insurance paid on plant, machinery and equipment has to be held as input service - credit allowed - appeal allowed - decided in favor of appellant. Appeal allowed in toto.
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