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TMI Blog2012 (7) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable goods. They also availed benefit under Cenvat Credit Rules to take credit of excise duty paid on inputs and service tax paid on input services. The dispute at hand is about eligibility on the issue whether Cenvat credit is available on certain specified services. The period of dispute is September 06 to May, 07. 2. A show cause notice was issued proposing denial of credit on various such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Amount involved 1 Management Consultancy 3,67,200 2. CHA Service 2,88,588 3. Outdoor catering services 56,425 4. Genral Insurance Service 35,438 5. Air 15,571 6. Online Information Service 1019 7. Chartered Accountant 3715 8. Rent a cab service 990 9. Service provided by authorized service stations 7477 5. The Revenue's contention is that these services cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice could have been utilized only by this factory and there was no need to get registered as input service distributor because the Tribunal has in many cases decided that the fact that the invoice is addressed to the head office of a company cannot be a reason enough to deny cenvat credit if it is otherwise available to assessee. 7. On the merits of the issue, the Counsel points out various deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 444 (Tri. Mum) in the matter of CHA services (vii) Monnet Ispat & energy Ltd Vs CCE Raipur 2010 (19) STR 417 (Tri. Del) in the matter of insurance of personnel working in factory and insurance of motor vehicles of the company. 8. The learned A.R (Additional Commissioner) is not able to point out any reasons why above decisions should not be followed in this case. 9. After considering vario ..... X X X X Extracts X X X X X X X X Extracts X X X X
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