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2015 (12) TMI 1099 - CESTAT MUMBAI

2015 (12) TMI 1099 - CESTAT MUMBAI - TMI - CENVAT Credit - whether the services of storage and warehousing and insurance services would qualify to be input services within the meaning of the definition input services given under Rule 2(l) of the Cenvat Credit Rules - Held that:- Tribunal in appellants own case in appeal 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 ser .....

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Mr. S.S. Garg, Member (Judicial) For the Petitioner : Shri T.S. Pinto, Consultant For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER This appeal is directed against order-in-appeal No. SB/28/M-IV/10 dated 17.3.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-I, vide which the appeal of the appellant was dismissed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods i.e. blended lubric .....

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aw/Rules. The appellant, after payment of duty, sent their manufactured products for job work to M/s. Aero Industries, job worker, to avail cenvat credit and repacked the bulk material into aerosols containers using LPG as propellant and consign the finished goods on payment of duty to appellants depot from where they are ultimately sold. This arrangement has been informed to the Deputy Commissioner, Central Excise, Mumbai vide letter dated 22.4.2002. The Revenue issued show cause notice dated .....

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place of removal is factory gate and further held that the appellant is not entitled to cenvat credit of service tax paid on input services pertaining to insurance premium paid on company vehicles used by the company officials. Being aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) and the same was dismissed. Now the appellant is before me by way of this appeal. 3. The learned counsel for the appellant has submitted that the learned Commissioner (Appeals) .....

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