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2016 (8) TMI 450 - CESTAT MUMBAI

2016 (8) TMI 450 - CESTAT MUMBAI - TMI - Cenvat credit - input services - shipping fees, technical testing and certification and cleaning services for Vessels and Barges - Held that:- the Service Tax credit in respect of shipping fees and services availed in respect of vessels and barges is covered by the order of Tribunal in the appellant's own case vide order dated 11.3.2014 and 08.03.2013. Hence, credit of these services is available and is allowed. - Cenvat credit - insurance services - .....

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rsonal consumption of the employees. The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the credit of repair and maintenance services of the guest house is allowed. - Decided in favour of appellant - Appeal No. E/1835 to 1841/11 - Dated:- 5-8-2016 - Hon ble Shri Raju, Member (Technical) For the Appellant : Ms. Aparna Rao, Advocate For the Respondent : Mr. R.K. Maji, Assistant Commissioner (AR) ORDER Per .....

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9 Insurance 3 E/1837/11 Jan, 08 to June, 08 04.02.2009 Shipping Fees 4. E/1838/11 Jan, 08 to June, 08 03.02.2009 Technical testing & Certification & Cleaning Services for Vessels and Barges 5. E/1839/11 Oct, 08 to March, 10 25.08.2010 Insurance 6. E/1840/11 Nov, 08 to March, 09 07.12.2009 Insurance Service 7. E/1841/11 April, 07 to March, 09 & April, 09 to March, 09 10.01.2011 27.04.2010 Repairs & Maintenance of Guest House, Painting, Water proofing, plastering 2. Learned Counsel .....

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in their own case reported at 2009 (16) STR 195. The services dealt in said order were subscription given to SIVA Security Services outside factory (Railway), rent a cab service, and mobile telephone service. In the said case, credit of services availed outside the factory was denied on the following grounds: - Any service to be brought within the ambit of definition of input service should be one which should specify the essential requirement contained in the main part of the definition. This .....

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es have to be received in the factory for availing the credit has been upset by various decisions of Tribunal and superior courts. 2.1 As regards input services, it was highlighted by the Counsel that the insurance was taken in respect of Vehicle insurance policy, Burglary insurance, Standard Fire & Spl. Peril policy, Marine inland specific transit insurance. It was argued by the learned Counsel that all these are essential activities and the credit of the Service Tax paid on the said insura .....

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put service is taken in the ordinary course of business. 2.2 The learned Counsel argued that credit for repair and maintenance of guest house is permissible as has been held by the Tribunal in the case of Reliance Industries Ltd. 2015-TIOL-2343-CESTAT-MUM. She argued that in the said case, credit of such services availed in respect of residential township constructed for their employees has been allowed as input services. 3. Learned AR argued that credit of services availed for guest house is no .....

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redit on guest house service. But for the above modification, the impugned order is upheld and the Revenue s appeal is rejected. He further relied on the decision of the Tribunal in the case of Navabharat Ventures Ltd. 2015 (39) STR 342 (Tri-Bang), wherein credit of services used for repair and painting of staff quarters outside factory premises has not been allowed. He specifically relied on para 4 of the said decision, which reads as under: - 4.I find from the available record that Repair and .....

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irect/indirect nexus with the manufacture of the final product. In the present case, it is an admitted fact that the disputed services have not been used by the appellant for the intended purpose, i.e., in or in relation to manufacture of final product and also not related to the business activity of the appellant. Thus, I am of the considered view that the said services will not qualify as input service for the purpose of taking Cenvat credit. Accordingly, I find no substance in the appeal file .....

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