TMI Blog2012 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... hat may be in relation to manufacture or various other business activities enumerated in Rule 2(l) of Cenvat Credit Rules, 2004. This establishes the dependability of input to the output. Unless the vehicle is used otherwise than serving the purpose of manufacture or providing of service, the insurance paid to cover risk should not go out of consideration to grant Cenvat credit - considering inevi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from factory premises to the company s depot (place of removal) maintained outside factory; 4. Insurance of cash in box, cash in transit, cash at various counters, personal insurance of cashier. 2. All the services pertain to either manufacture or in relation to manufacture or in relation to business. Revenue has not brought out its case to disintegrate these services to prove that tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to the business activity of the appellant. He totally remained silent, relying on the finding of the adjudicating authority without interpreting Rule 2(l) of the Cenvat Credit Rules, 2004 defining input service. While enacting rule, listing the services that shall enjoy Cenvat credit, legislature has not only provided an exhaustive category but also an inclusive category prescribed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties enumerated in Rule 2(l) of Cenvat Credit Rules, 2004. This establishes the dependability of input to the output. Unless the vehicle is used otherwise than serving the purpose of manufacture or providing of service, the insurance paid to cover risk should not go out of consideration to grant Cenvat credit. Therefore, considering inevitability of insurance to make the assessee risk free for car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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