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2017 (5) TMI 806 - CESTAT NEW DELHI

2017 (5) TMI 806 - CESTAT NEW DELHI - TMI - CENVAT credit - eligible input services - credit availed on the basis of duty paying invoices issued by Input Service Distributor for various insurances services - Held that: - the issue is squarely covered under the ratio laid down in the judgment in the assesee’s own case M/s Hindustan Zinc Ltd. Versus CCE, Jaipur [2017 (3) TMI 60 - CESTAT NEW DELHI], where it was held that the issue is squarely covered by the ratio of judgment in assessee-Appellants .....

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979/2014-EX[DB] - FINAL ORDER No. 52904/2017 - Dated:- 11-4-2017 - Mr. Justice (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Technical Member Present Shri Dhruv Tiwari, Consultant from the appellant Present Shri Dharam Singh, DR for the respondent ORDER Per Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Original No. 001/14-15 dated 30.04.2014. The period of dispute is July 2012 - December 2012. 2. The brief facts of the case are that the appellant during .....

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e disallowed by the Department. Being aggrieved the appellant has filed the present appeal. 5. With this background, we have heard Shri Dhruv Tiwari, Consultant from the appellant, Shri Dharam Singh, DR for the respondent. 6. After hearing both the parties and on perusal of the records, it appears that an identical issue has appeared before the Tribunal in the assessee s own case for the earlier period vide appeal no. E/3783-3787/2012 dated 12.01.2017 wherein the claim of the assessee was allowe .....

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nding of the Commissioner is contrary to the law laid down by the Hon‟ble Bombay High Court in the case of CCE v. Ultra Tech Cement (supra), wherein the Hon‟ble Bombay High Court while considering the eligibility of outdoor catering service for Cenvat credit, has in para 28, 29 and 30 held that - (a) the definition of input service is very vide and covers not only the services which are used directly or indirectly in or in relation to the manufacture of final products but also includ .....

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service‟ postulates activities which are integrally connected with the business of assessee and if an activity is not integrally connected with the business of the manufacture of final product, that service would not qualify to be an input service under Rule 2(l) of the Cenvat Credit Rules; and (c) the expression activities relating to business in the inclusive portion of the input service‟ widens the scope of input service so as to cover all services used in the business of manufac .....

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t s judgment in the case of Maruti Suzuki Ltd. reported in 2009 (240) E.L.T. 641 (S.C.) and observed that Revenue s contention based on this judgment of the Apex Court that input service in order to qualify for Cenvat credit must be only those services which have nexus with the manufacture of final products is not correct as unlike the definition of input which is restricted to the input used directly or indirectly in or in relation to the manufacture of final products, the definition of input s .....

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n used by a manufacturer would qualify as an input service. Insurance of plant and machinery, goods in transit, cash in transit and insurance of vehicles and laptop, is an integral part of manufacturing business, as no manufacturer would carry on manufacturing operations without insurance of plant & machinery, cash in transit, goods in transit, vehicles & computers, etc. against any loss due to accident, natural calamities, etc. In view of this, the services of plant and machinery, trans .....

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ident or sickness is the requirement of Section 38 of the Employees State Insurance Act, 1948, which a manufacturer has to comply with and accordingly, this service would have to be treated as a service used in or in relation to the manufacture of final products whether directly or indirectly, as a manufacturer would not be allowed to carry on manufacturing operations unless he complies with the requirements of Section 38 of the Employees State Insurance Act, 1948. 10. Coming to the second groun .....

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le 2(k) of Cenvat Credit Rules, 2004 by adding Explanation-II to be of clarificatory nature. But the Tribunal in case of Vandana Global Ltd. (supra) had given detailed reasons explaining why the amendment to Rule 2(k) has to be treated as of clarificatory nature while in this case, the Commissioner, other than citing the judgments of the Tribunal in the case of Vandana Global Ltd. (supra) and J.K. Synthetics reported in 1996 (88) E.L.T. 785 has not given any reason whatsoever as to how the delet .....

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dit :- (a) Judgment of Larger Bench of Tribunal in case of CCE, Mumbai-IV v. GTC Industries Ltd. reported in 2008 (12) S.T.R. 468 (Tri.-LB) and Tribunal s judgments in cases of Finolex Cable Ltd. v. CCE reported in 2009 (14) S.T.R. 303 (Tri. - Mum.) and Millipore India Ltd. reported in 2009 (13) S.T.R. 616 (Tri. - Bang.) = 2009 (236) E.L.T. 145 (Tri. - Bang.) with regard to legibility for Cenvat credit of the Insurance of plant and machinery; and (b) Judgments of Hon ble Karnataka High Court in .....

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