TMI Blog2015 (11) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise. However in my considered view that if rent a cab service is not used for personal use of the employee and the director of the company but if it is used for official use of the appellant then it will be treated as used in the business activity of the appellant. In my prima facie view, in such case Cenvat credit should be allowed. But since fact is not on record, I prefer to remand the matter to the original authority to verify the fact of use of the rent a cab service If insurance in relation to the residential flat or individual, it is not admissible input service and the credit on such insurance service cannot be allowed. At the same time insurance of stock of input, finished goods, transit insurance, insurance of cash hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as clearly stated that they are only contesting the issue on admissibility of Cenvat Credit in respect of two services i.e. Rent a Cab service and Insurance service and in respect of rest of the services they are not contesting. 3. Shri Vinay Ansulkar, Ld. Counsel for the appellant submits that in the show cause notice the credit was proposed to be denied only on the ground that input service was not received in the Vileparle factory of the appellant. It is his submission that rent a cab service was used for the executive of the appellant for official use which relates to manufacture of the goods and business activity of the appellant. He submits that on query from the bench that regarding actual use of rent a cab service, is there a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employee of the appellant company for their personal use, in such case Cenvat Credit cannot be allowed. Therefore, in absence of the fact of actual use of rent a cab service, the issue cannot be finally decided at this stage. As regard insurance service, he submits that insurance service shown in the show cause notice relates to various items which includes insurance of residential flats. It is his submission that in services which is for the personal use such as residential flat etc. cannot be held as input service. He stated that he has no objection in remanding case to ascertain fact regarding actual use of both the services. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansit insurance, insurance of cash handling and also insurance of equipment and insurance of factory employees which are required under the statue of Factory Act are the services which has direct nexus with the manufacturing as well as business activity of the appellant, on which, in my prima facie view, the Cenvat Credit should be allowed. However the actual use of the such insurance service has not been verified by the lower authority and common allegation i.e. non receipt of input service in the appellant factory was made in the show cause notice. I do not agree with this allegation of show cause notice that merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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