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M/s Ultratech Cement Ltd. Versus Commissioner of Central Excise, Indore

2016 (2) TMI 720 - CESTAT NEW DELHI

Denial of cenvat credit - original authority denied these credit mainly on the ground that these services are not used in or in relation to the manufacturing activities or clearance of final products - Held that:- In Hindustan Zinc Ltd. (2014 (7) TMI 485 - CESTAT NEW DELHI ) the Tribunal held that cenvat credit is eligible on insurance services for insuring plant, machinery and goods/cash in transit, vehicles and computers. In Endurance Technologies P. Ltd. (2011 (7) TMI 373 - CESTAT, MUMBAI) th .....

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ses cannot be denied.

Having examined the scope of input services now in dispute we find denial of credit on them is not legally sustainable. - Decided in favour of assessee - Appeal No. E/1106/2007-EX(DB) - Final Order No. 53715/2015 - Dated:- 1-12-2015 - Sulekha Beevi C S, Member (J) For the Appellant : Shri Vipul Aggarwal, Adv For the Respondent : Shri Govind Dixit, DR ORDER Per B. Ravichandran This appeal is against order dated 29.1.2007 of Commissioner of Central Excise, Indore. .....

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Ld. Counsel for the appellant, Shri Vipul Aggarwal, submitted that the disallowed credits are attributable to insurance service, R & D services, consultancy services received by them for fly ash storage projects and various input services distributed by input service distributor. He submitted that 'input service' can be divided into two parts. The first part covers services used by a manufacturer in or in relation to the manufacture of final products, and in or in relation to clearan .....

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ugned order. He submitted the invoices issued by ISD did not carry details of services credit for which was distributed to the appellant. In the absence of details of nature of services the denial of credit is justified. 5. We have heard both the sides and perused appeal papers. We have examined the admissibility of credit on various services under dispute. The details of various services are: (a) Insurance service- For insuring plant and machinery, mining equipments, stores company vehicles. (b .....

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relation to the manufacturing activities or clearance of final products. Here, we have observed that the original authority himself elsewhere in the impugned held that the place of removal in the appellant's case would include a depot and services of transportation of goods up to such depot is eligible for credit. As such a contrary view regarding these services being not connected to clearances of goods up to place of removal cannot be taken. We find from the nature of services narrated abo .....

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