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Commr. of C. Ex. Delhi-III Versus Capsugel Healthcare Ltd.

2016 (44) S.T.R. 101 (Tri. - Chan.) - CENVAT credit - input service - Rule 2(l) of the Cenvat Credit Rules, 2004 - renting of immovable service - construction services - general insurance services - rent-a-cab services - Held that: - I find that general insurance services availed by the assessee for the benefit of their employees only who are working in the factory of the assessee. Therefore, the Ld. Commissioner (A) has rightly dropped the demand. Further I find that rent-a-cab services have be .....

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ed. - Renting of immovable service - Held that: - I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid thereon is entitled as input service as the said service has been received by the assessee in the course of their business of manufacturing. Therefore, the impugned order qua denial of Cenvat credit on renting of immovable property service is set-aside. - Construction services - Held that: - I .....

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matter is consigned to the adjudicating authority for quantification of input services credit to be denied to the assessee for the period post 1-4-2011. - Appeal disposed off by way of remand. - E/50266 and 50406/2015-EX(SM) - Final Order Nos. 110-111/2016-CHD - Dated:- 3-2-2016 - Shri Ashok Jindal, Member (J) Shri K. Podar, AR, for the Revenue. Shri Gajendra Maheshwari, Advocate, for the Assessee. ORDER During the period of 1-4-2007 to 30-12-2011, the assessee availed input service credit o .....

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edit as these services do not qualify input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. The Show cause was adjudicated and Cenvat credit on courier services, professional service & home keeping services were allowed by the Adjudicating Authority. On appeal the Ld. Commissioner (A) further allowed the credit on insurance services, freight service, rent-a-cab services, pandal shamiyana, renting of immovable services, profession services and telecommunication services were allowe .....

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and rent-a-cab services as the same have no nexus with the manufacturing activity of the assessee. 4. I find that general insurance services availed by the assessee for the benefit of their employees only who are working in the factory of the assessee. Therefore, the Ld. Commissioner (A) has rightly dropped the demand. Further I find that rent-a-cab services have been availed by the assessee for the employees bringing them from their residence to factory or vice versa. In that circumstances .....

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