TMI Blog2011 (1) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... i Mahabir Sharma, GM and vice versa Present for the Respondent: Shri S.K.Bhaskar, SDR and vice versa PER: M.VEERAIYAN The appeal No.E/1121/09 is filed by M/s.Fiamm Minda Automotive Ltd. against the order of the Commissioner (Appeals) No.44/ANS/GGN/2009 dated 13.02.2009. The Appeal No.E/1325/09 is filed by the department against the very same order in respect of certain aspects, which has been decided against the department. 2. Heard both sides extensively. 3. On each of the disputed items, the submissions of both sides and the findings are recorded as follows:- (a) Group insurance/mediclaim policy (i). The party is aggrieved that the credit of the service tax paid on mediclaim insurance and group insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv). I have carefully considered the submissions from both the sides and perused the records. I find that the division bench of the Tribunal in the case of Stanzen Toyotetsu India Pvt.Ltd. has allowed the credit in respect of the service tax paid on group insurance and health policy for the employees and workers. Therefore, I hold that there is a merit in the appeal filed by the appellant. The appeal on this issue is, therefore, allowed. (b) CHA services (i). The department is challenging the allowing of credit on service tax paid on CHA services. (ii) The Commissioner (Appeals) has relied upon the decision of the Tribunal in the case of Adani Pharmachem Pvt.Ltd. reported in 2008 (12) STR 593 and the Service Tax Circular N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of place of removal does not pose much problem. However, there may be situation where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of the goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his doorstep; (ii) the seller bore the risk of loss or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of service tax paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -a-Cab. (i). The credit has been allowed by the Commissioner (Appeals). (ii). The department is challenging the allowance of credit on the ground that part of service has been utilized (in respect of Rent-a-Cab) for transporting vendors and clients from the guest house to factory and vice versa. It is contended that the decision of the Tribunal relied upon by the party is in respect of transporting employees to and fro to the residence. (iii). From the facts of the case, it is noticed that the vendors and clients have been transported from the guest house to the factory and vice versa and these activities can be legitimately considered as business activities in relation to the clearance of final products from the respondents fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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