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Elastimold India Pvt Ltd Versus Commissioners of Central Excise, Customs and Service Tax-VAPI

2015 (4) TMI 824 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Insurance service - services availed by the appellant from the factory premises to the door steps of the customers - Whether Cenvat Credit of insurance services availed by the appellant from the factory gate till delivery of the goods to the customers premises is admissible or not - Held that:- Appellant is availing insurance services in relation to transport of raw-material plant & machinery and finished goods owned by the appellant. No separate charges on account of t .....

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elation to such delivery will be admissible to the appellant as held by this Bench in the case of Priya Industrial Packaging (P) Ltd. Vs. Commissioner of Central Excise Daman (2010 (6) TMI 213 - CESTAT, AHMEDABAD). - Decied in favour of assessee. - Appeal No. ST/13070/2013 - Order No. A/10298 / 2015 - Dated:- 20-3-2015 - Mr. H.K. Thakur,J. For the Appellant : Shri Dhawal Shah, Advocate For the Respondent : Shri L. Patra. AR ORDER Per: H.K. Thakur This appeal has been filed by the appellant again .....

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the appellant. It was his case that no freight is separately recovered by the appellant from the customers and that their case is squarely covered by CBEC Circular No. 97/8/27-ST dated 23.08.2007 and accordingly Cenvat Credit on insurance services is admissible under Rule 2(l) of the Cenvat Credit rules 2004 as the place of removal is shifted to the door steps of the customers. He relied upon the following case laws in support of argument on merits and also that circulars issued by CBEC are bind .....

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otice of the Department therefore, extended period is not applicable. He relied upon the following case laws:- (iv) CHEMFAB Alkalis Ltd. Vs. Commissioner of Central Excise., Pondicherry 2010 (251) E.L.T. 264 (Tri. Chennai) (v) Nitin Patki Vs. Commissioner of Central Excise, Thane-II 2011 (273) E.L.T. 104 (Tri. Mumbai) 4. Sh. L. Patra (AR) appearing on behalf of the Revenue argued that insurance charges are incurred by the appellant after the factory gate and no credit of services availed after r .....

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