TMI Blog2015 (12) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... eal Nos. E/125, 1384/11 and E/85723/13 for the different period, has categorically held that storage and warehousing charges as well as insurance premium are eligible as input services. This Tribunal while holding the storage and warehousing services as input services relied upon the Honble High Court of Andhra Pradesh in the case of CCE vs. Sai Sahmita Storages P. Ltd. reported in [2011 (2) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d lubrication oil, halogenated derivatives of hydrocarbons and insulating varnish falling under sub-heading Nos. 2710.90, 2903.90 and 3208.40 respectively of the First Schedule of the Central Excise Tariff Act, 1985. The appellant is availing cenvat credit of excise duty paid on raw material as well as on input services. The appellant has a depot situated in Rang Warehousing, Bhiwandi, where the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the place of removal is factory and not the registered depot from where the goods are sold. The appellant filed reply to the show cause notice where it is categorically denied that the place of removal is factory gate. The learned Assistant Commissioner adjudicated the show cause notice and held that the place of removal is factory gate and further held that the appellant is not entitled to cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd taxable services as provided in the Rules. As far as insurance premium is concerned, he submitted that the insurance premium pertains to insurance of motor vehicles and towards the specific voyage policy for import of raw material from Germany required for use in the manufacture of finished goods. 4. On the other hand, the learned AR reiterated the findings of the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported in 2011 (23) STR 341 (AP) wherein the Honble High Court has held that storage and warehousing charges are eligible input services as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. 6. Therefore, keeping in view the case law cited above, I allow the appeal of the appellant and set aside the order-in-appeal passed by the Commissioner (Appeals), with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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