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CCE, Delhi-III Versus M/s Suzuki Motorcycle India Private Limited (Vice-versa)

2016 (9) TMI 576 - CESTAT CHANDIGARH

Cenvat credit - insurance service, gardening service, network detective service, manpower service, export service, repair & maintenance service and software service prior to 01.04.2011 - Held that:- as the assessee has availed all these services in the course of their business of manufacturing of excisable goods, it is entitled to avail cenvat credit all these services for the period prior to 01.04.2011 in the light of the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement .....

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e said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services in the light of the decision of this Tribunal in the case of Hindustan Coca cola Beverages Pvt. Ltd. [2015 (10) TMI 2463 (CESTAT- New Delhi)]. - With regard to public liability insurance, it is found that without taking the said insurance the assessee cannot run their factory. In fact the said insurance is for public to provide cover from any environment harms .....

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t credit as per rule 2(I) of the Cenvat Credit Rules, 2004. I do agree with that and allow the cenvat credit. - With regard to gardening maintenance service, assessee is entitled to avail such service in the light of the decision of Tribunal in the case of Lifelong Meditech Ltd. [2016 (7) TMI 468 - CESTAT CHANDIGARH]. With regard to network detective service, it is found that the said service has been availed by the assessee for verification of credentials of their employees before employin .....

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sue involved in the matter is that whether the assessee are entitled to avail cenvat credit on inputs service namely insurance service, gardening service, network detective service, manpower service, export service, repair & maintenance service and software service prior to 01.04.2011 and on the services namely insurance service, gardening service and network detective service after 01.04.2011 or not. 2. The assessee has availed all these services in the course of their business of manufactu .....

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d in the light of employee State Insurance Act which provides that the assessee is compulsory required to take insurance of the employee, therefore, I hold that the said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services in the light of the decision of this Tribunal in the case of Hindustan Coca cola Beverages Pvt. Ltd. 2015 (10) TMI 2463 (CESTAT- New Delhi) wherein this Tribunal has observed as under: 8. The Tribunal in .....

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thout compliance with the provisions of the Factories Act, manufacturing operations are not possible. In view of this, we hold that housekeeping service is also eligible for Cenvat credit during the period of dispute. In the appellant s own case, Hindustan Coca Cola Beverages Pvt.Ld. vs. CCE, Nashik,2014-TIOL-2460-CESTAT-MUM, the CESTAT has rendered judgement in favour of the assessee wherein the period involved was also post 1.4.2011. The Tribunal observed as below: I find considerable force in .....

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nd the service is used by all employees in general. Also, the Revenue has not rebutted the contention of the Appellant, that the costs of these input services form part of the cost of final product. I also find that the services covered in clause (B) of the definition are excluded from the ambit of cenvat credit without any such qualification of use of service for personal or official purpose. I further find that even the Government while issuing the budget clarification or subsequent circular h .....

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d with consequential relief, if any. 9. In the light of the facts, foregoing discussion and judicial pronouncement on the issue, I fully agree with the view taken by CESTAT, Mumbai Bench in the appellant s own case reported in 2014-TIOL-2460-CESTAT-MUM. With regard to the public liability insurance, I find that without taking the said insurance the assessee cannot run their factory. In fact the said insurance is for public to provide cover from any environment harms and without the same, the ass .....

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