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2016 (11) TMI 1085 - CESTAT MUMBAI

2016 (11) TMI 1085 - CESTAT MUMBAI - TMI - Denial of CENVAT credit - input services - clearing and forwarding agent service - Held that: - the service falls within the definition of input services. The same has also attract nexus with the activity of manufacture and thus the same is admissible. In so far as use of clearing and forwarding services for the purpose of export of goods is concerned the CBEC vide Circular No.999-6-16-CX dated 28/02/2015 has clarified that for the purpose of export the .....

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company staff would be admissible as credit as the said sservices would fall within the definition of input service - the credit of insurance on finished goods in transit would be admissible. - Maintenance and repair service for vehicle - vehicle does not belongs to the Managing Director of the company but it belongs to the company itself - Held that: - reliance placed on the decision of the case of Bharat Fritz Werner Ltd., Vs. CCE, Bangalore [2011 (2) TMI 1276 - CESTAT, BANGALORE] where t .....

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omm. (AR) for respondent ORDER A demand of ₹ 2,62,499/- and equal amount of penalty has been adjudicated in the impugned order. The demand is relating to denial of Cenvat credit on three counts. The first count is relating to credit of duty paid on clearing and forwarding agent service; the second count is credit of duty paid on insurance service on finished goods in transit and the third is maintenance and repair service for vehicle. 2. The learned Counsel for the appellant argued that cl .....

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hat the credit of services of clearing and forwarding agency use is available to them. The learned Counsel argued that the credit of service relating to insurance and of goods in transit of their factory premises and the goods lying in the job workers premises and of personal and staff insurance has been held to be leviable by various judgments. He cited the following judgements: a) UOI Vs. Raipur Rotocast Ltd. - 2015 (37) STR 987 b) CCE Raipur Vs. Raipur Rotocast Ltd., - 2010 (18) STR 466 (Tri- .....

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ying on the impugned order. He relied on the decision of Unitop Chemicals Pvt. Ltd., Vs. CCE - 2014-TIOL-280-CESTAT-MUM to assert that the credit of repair of motor vehicles not an input service as there is no nexus between the services and the activities of the manufacture. He further argued that the credit of any service to be available there has to be nexus between the services used and the manufacture of goods as has been held by the Hon ble High Court of Mumbai in the case of CCE Vs. Manikg .....

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