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2015 (11) TMI 655 - CESTAT MUMBAI

2015 (11) TMI 655 - CESTAT MUMBAI - TMI - Admissibility of Cenvat Credit - Rent a Cab service and Insurance service - held that:- actual use of rent a cab service has not been produced by the appellant before the lower authority. Ld. Counsel only gave broad submission that rent a cab service is used for the executive of the appellant company for official use, however no evidence was produced. I also observed that even show cause notice also have not verified or brought anything on record regardi .....

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ld 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 handling and also insurance of equipment and insurance of factory employee .....

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d in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory. Only aspect to be seen that whether the services are in relation to the manufacture or related to the business activity of the assessee. - matter remanded back - Decided in favour of assessee. - Appeal No.E/2001,2002/-10 - Dated:- 4-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri Vinay .....

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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 goo .....

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of insurance, he submits that service of insurance related to insurance of residential flats and remaining are related to insurance of stock, offices, office equipments, fire insurance, transit insurance of stock of finished goods, machinery spares, insurance of cash and employee insurance of the factory employees. He submits that all these services were used by the appellant in course of their business activity, therefore the same are admissible input service and credit should be allowed. He p .....

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ctual use of the rent a cab service. He also submits that there is a possibility that rent a cab service can be used by the management and 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 i .....

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nt before the lower authority. Ld. Counsel only gave broad submission that rent a cab service is used for the executive of the appellant company for official use, however no evidence was produced. I also observed that even show cause notice also have not verified or brought anything on record regarding actual use of rent a cab service. Therefore in this position this Tribunal cannot take final view whether Cenvat credit in respect of rent a cab service is admissible or otherwise. However in my c .....

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egard the insurance service, it is observed that insurance service on which Cenvat Credit were disputed are on various account. However, I am of the view that 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 handling and also insurance of equipment and insurance of factory employees which a .....

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