TMI Blog2013 (8) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... hence the same being services related to manufacturing business of the assesse would be covered by the definition of ‘input service’. Internet Connection Service - Website Development Service - Rent-a-car Service – General Insurance Service – Held that:- As Decided in CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] interest connection service was held as input service – the service of website development was covered by the definition of input as decided in UNIVERSAL CABLES LTD. Versus COMMISSIONER OF C. EX., BHOPAL [2007 (3) TMI 99 - CESTAT,NEW DELHI] - The service of rent-a-car was covered by the definition of ‘input service’ as it was held in COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II Versus J. K. CEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in or in relation to manufacture of their final products. The department issued a show cause notice dated 13-2-2009 to the appellant for recovery of allegedly wrongly taken service tax credit of Rs. 23,45,047/- along with interest and imposition of penalty on them under Rule 15 of Cenvat Credit Rules, 2004 on the ground that this credit has been wrongly taken in respect of telephone services in respect of telephones installed outside the factory premises, website development charges, internet connection charges, insurance for plant and machinery, rent-a-cab service for hiring taxis for use by the staff for factory work, GTA service, repair maintenance service and erection and installation service, as according to the department these s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance services and internet connection services respectively and Cenvat credit demand of about Rs. 72,000/- pertains to website development charges, that internet connection service is used in connection with marketing and sale of the appellant s products, that Tribunal in the case of Universal Cables Ltd. v. CCE, Bhopal reported in 2007 (7) S.T.R. 310 (Tri. - Del.) has held that internet connection provided at the factory, which was being used for information related to manufacture, sale and despatch of instructions is covered by the definition of input service , that insurance service is for insurance of plant and machinery, which any prudent manufacturer will do and, hence, the same is also an activity related to manufacturing busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir favour and that in view of this, this is not the case for waiver from the requirement of pre-deposit. 3. We have carefully considered the submissions from both the sides and have perused the records. 4. The receipt by the appellant of the services of website development, internet connection, rent-a-car service (hiring of taxi) and insurance of the plant and machinery has not been denied by the department. 4.1 Though the learned Departmental Representative pleads that it is not clear from the records as to whether these services had been received by Jaipur factory of M/s National Engineering Industries Ltd. or other factories, this point is not mentioned in the show cause notice. The show cause notice has been issued on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and same view has been taken by the Tribunal in the case of CCE, Nasik v. Cable Corporation of India Ltd. reported in 2008 (12) S.T.R. 598 (Tri. - Mumbai) and Stanzen Toyotetsu India Pvt. Ltd. v. CCE, Bangalore-III reported in 2009 (14) S.T.R. 316 (Tri. - Bang.). As regards, the service of general insurance for plant and machinery to cover the appellant against losses due to fire, machinery break down etc., the Tribunal in the case of CCE, Raipur v. Beekay Engg. Castings Ltd. reported in 2009 (16) S.T.R. 709 (Tri. - Del.), has held that this service is also covered by the definition of input service and would be eligible for Cenvat credit. The total Cenvat credit availed in respect of insurance service, internet access/connection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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