TMI Blog2011 (10) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... of motor car, have been held to be admissible. Service tax relating to personal accident policy, group accident personal policy, outdoor catering service and insurance - Held That:- In view of CCE Raipur Vs H.E.G. Ltd (2010 -TMI - 78932 - CESTAT, NEW DELHI) credit allowed. - E/1934-1935/2010 - Order No. A/1933-1934/WZB/AHD/ 2011 - Dated:- 14-10-2011 - MR. B.S.V. MURTHY, J. Represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , rent-a-cab service etc. Proceedings were initiated on the ground that the CENVAT Credit is not admissible in respect of these services and proceedings for two separate periods were initiated. CENVAT Credit of Rs.2,66,975/- and Rs.2,84,318/- have been confirmed along with interest and penalty has been imposed under Rule 15(3) of CENVAT Credit Rules, 2004. 2. Shri J.C. Patel, ld.Advocate appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar to the case before me here and accordingly in respect of these cases, the CENVAT Credit is admissible. As regards service tax paid relating to personal accident policy, group accident personal policy, outdoor catering service and insurance are held to be admissible services. In the case of Millipore India Ltd Vs CCE Bangalore-II 2009 (236) ELT 145 (Tri-Bang). In the case of CCE Raipur Vs H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipur Rotocast Ltd 2010 (18) STR 466 (Tri-Del), it was held that various types of insurances are available for the purpose of CENVAT Credit. Thus, it is seen that the admissibility of CENVAT Credit in respect of services in question have been held to be admissible in various decisions of the Tribunal. Further, the stand of the Revenue that inclusive part of the definition of input service has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
