TMI Blog2018 (3) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... case of ECOF Industries Pvt Ltd [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], where it was held that the credit on similar issue allowed - credit allowed. Insurance Charges on vehicles - Brokerage charges for arranging accommodation for the employees - Held that: - these services are not eligible for credit - credit not allowed. Appeal allowed in part. - Appeal No. ST/11118/2016, Application No. ST/CROSS/10507/2016 - ORDER No. A/10544 / 2018 - Dated:- 6-3-2018 - Dr D.M. Misra, Hon'ble Member ( Judicial ) For the Appellant : Shri J Nagori, Authorised Representative For the Respondent : Shri Vipul Khandahar, Chartered Accountant ORDER Per : Dr D. M. Misra, This appeal is filed by Revenue against OIA-AHM-SVTAX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated in one or more premises, he may at his option register such premises or offices from where centralized billing or centralized accounting system are located. It is his contention that since at the Ahmedabad office, the centralised billing system and accounting system is located, it was registered at the material time. It is his submission that the Branches at Mumbai, Mehsana and Nadiad are not meant for providing services continuously but it has been used temporarily in obtaining clinical samples from the patients. Further, he has submitted they have taken centralized registration on 19.3.2012 at their Ahmedabad office. It is his contention that they have been discharging Service Tax at Ahmedabad for the output services rendered includi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... testing and analysis of drugs on human beings. With regard to Insurance Services provided to employees, the Ld Chartered Accountant, submits that the issue is covered by the judgment of High Court of Karnataka in the case of CCE, Bangalore vs ECOF Industries Pvt Ltd 2011(23)STR.337 (Kar.) and by this Tribunal in the case of M/s Ion Exchange India Ltd vs CCE ST, Surat vide Final Order No A/13513/2017 dt 8/11/2017. However, he fairly accepts that credit availed on service paid on Insurance on Motor Vehicle and on service charges paid for arranging residential premises for the employees are not eligible to credit. 5. The Ld AR for the Revenue reiterated the grounds of appeal. He has submitted that the Ld Commissioner (Appeals) has erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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