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2015 (12) TMI 1102 - CESTAT CHENNAI

2015 (12) TMI 1102 - CESTAT CHENNAI - 2016 (42) S.T.R. 359 (Tri. - Chennai) - CENVAT Credit - Various input service - Held that:- In terms of Rule 2(1) (B) of the Cenvat Credit Rules, 2004, credit of service tax paid on General Insurance Services (Section 65(105) (d), renting of a cab (Section 65(105) (o), motor vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner)(Section 65(105)(zo) and supply of tangible goods (Section 65(105)(zzzzj), if these servic .....

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erer service etc. - Since, the assessee is not a service provider and is only a manufacturer, the credit on the above mentioned services, when they relate to motor vehicles, are not available to them. Hence, it appears that the assessee is not eligible to take credit of these services in respect of two wheelers, four wheelers used in their factory or office. - Assessee cannot take credit of service tax paid on insurance in respect of their employees - No merit in appeal - Decided against As .....

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ab (Section 65(105) (o), Motor Vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner)(Section 65(105)(zo) and Supply of Tangible goods (Section 65(105)(zzzzj) in terms of Rule 2(1) (B) of Cenvat Credit Rules, 2004, these credits can be taken only if the services are used for providing taxable services for which credit on motor vehicle is available as capital goods. The period involved is April, 2011 to February, 2012. The appellant assessees have taken s .....

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on behalf of the appellant assessee. On perusal of the records, I find that the appellants are in the habit of non-appearance. Whenever and wherever the date of hearing is fixed, they have never cared to appear. Even for personal hearing fixed before the lower appellate authority and they had requested to pass order in their absence. Since, the amount involved is only ₹ 12,052/, the case is taken up for hearing. 4. Ld. AR, Shri K.P. Muralidharan, AC, appearing on behalf of the Revenue sub .....

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nts have deposited the entire amount of in-eligible cenvat credit on 27.02.2014. He further submitted that the interest amount of ₹ 5252/- was also deposited on 27.08.2014 and the penalty of ₹ 12,052/- was also paid. He further submitted that the Commissioner (Appeals) has rightly rejected the appeal filed by the appellants. 5. After hearing the Ld. AR and on perusal of the records, I find that the insurance service has been defined under Rule 2(1) of Cenvat Credit Rules,2004 as foll .....

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sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes- [(A) service portion in the execution of a works contract and construction services including service l .....

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ch is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cos .....

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(o), motor vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner)(Section 65(105)(zo) and supply of tangible goods (Section 65(105)(zzzzj), if these services relate to motor vehicles, is not allowed. Further, in terms of Rule 2(1)(B) of Cenvat Credit Rules, 2004, these credits can be taken only if these services are used for providing taxable services for which credit on motor vehicle is available as capital goods. In other words these credits are availa .....

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