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Sundaram Fasteners Ltd. Versus CCE

CENVAT credit - Car Insurance Policy - Baggage Cover Policy - Cash Transit Insurance - Executives Club Expenses - Outstation Travel Services - Hotel Services for Executives. - E/696 and 704/2009 - Order No. 742, 743/2010 - Dated:- 5-7-2010 - Jyoti Balasundaram, Vice President For the Appellant : M. Kannan, Adv. For the Respondent : T.H. Rao, SDR, Jyoti Balasundaram: Credit of service tax has been disallowed on (a) Car Insurance Policy (b) Baggage Cover Policy (c) Cash Transit Insurance (d) Execu .....

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licy and Outstation Travel Services, is admissible in the light of decisions of the Tribunal. 3. I have heard both sides. I find that in the case of Hindustan Coca-cola Beverages Pvt. Ltd. vs Commissioner of Central Excise, Hyderabad credit of service tax paid on 'vehicle insurance' has been allowed. In the case of Commissioner of Central Excise, Ahmedabad vs Fine Care Biosystems [2009 (244) E.L.T.372 (Tri.-Ahmd.)] and Noble Grain India Pvt. Ltd. vs Commissioner of Central Excise, Indore .....

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Cab Service and (iv) Cars and Vehicle Repair Service. I find that in the case of Commissioner of Central Excise and Customs, Aurangabad vs Endurance Systems India Pvt. Ltd. [2009 (237) E.L.T.204 (Tri.-Mumbai)] and Stanzen Totyetsu India Pvt. Ltd. vs Commissioner of Central Excise, Bangalore-III [2009 (14) S.T.R.316 (Tri.-Bang.)] the Tribunal has held that credit of tax paid on the above mentioned first service is admissible. Following the ratio thereof, I uphold the order extending credit of  .....

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