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2016 (12) TMI 22 - CESTAT NEW DELHI

2016 (12) TMI 22 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - cement and clinker - eligibility for cenvat credit of tax paid on input services, namely, insurance services, courier services and telephone services - Held that: - The appellants availed service tax paid on insurance service availed to insure the machinery used in the plant. Various types of insurance are taken by the appellants to insure the stock of raw material, fuel etc. all these are in connection with the activities rel .....

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to the business activity of the company. We find that the reasoning given in the impugned order to the effect that these services are not mentioned by name in the definition of "input services" and hence not eligible for credit, is legally untenable. - Input service has been examined by various decisions of this Tribunal as well as High Courts. Hon'ble High Court of Bombay in case of Commissioner vs. Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT] considered the issue at length and .....

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(Technical) Present for the Appellant, She Bipin Garg, Advocate Present for the Respondent, Sh. Yogesh Agarwal, AR Per: B. Ravinchandran: These two appeals are against the common impugned order dated 22.04.2013 of Commissioner of Central Excise, Jaipur. The issue relates to denial of cenvat credit of ₹ 81,90,178/- for the period November, 2004 to March, 2008 and ₹ 9,65,007/- for the period April, 2008 to September, 2008. The appellants are engaged in the manufacture of cement and cli .....

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NT) dated 01.03.2011 effective from 01.04.2011 which excluded expression "activities relating to business" and the illustrative list of services made therein. The Revenue held that the amendment was only clarificatory and should be made applicable all along for the past also. The original authority in his impugned order held that the appellants are not eligible for the credit and imposed equal amount of penalty also on the appellants. 2. We have heard both the sides and perused appeal .....

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llants. Courier services were availed mainly for delivery of various letters, business correspondence, bill etc. to the customer and other person in connection with business. Similarly, telephone and mobile services were availed by the appellant and the expenditure is borne by them alongwith service tax. These mobile phones were provided for business use and the whole expenditure is with reference to the business activity of the company. We find that the reasoning given in the impugned order to .....

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