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TMI Blog2018 (5) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal is directed against order Order-in-Appeal No: PK/31/Thane Appeals/TR/2017-18 dated 15/09/2017 passed by the Commissioner of GST & Central Excise (Appeal-Thane), Mumbai. 2. Heard both the sides and perused the records. 3. The issue involved in this appeal is regarding eligibility to avail CENVAT credit of service tax paid during the period May 2011 to March 2015 on the 'rent-a-cab s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transit insurance of raw materials and finished goods; management service' are for removal of solid waste from the factory premises and are mandated to be performed as per the stipulation of Pollution Control Board, without which they would not get permission to manufacture final products within the factory premises. 4. On careful consideration of the submissions made by both the sides and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 5. As regards 'insurance service' it is undisputed that the insurance is in respect of factory premises and plant machinery. Similar issue came up before the Tribunal in the case of Jai Chemicals v. Commissioner of Central Excise, Delhi - V 2015 (40) SIR 345 (Tri.-Del.); Sarita Handa Exports (P) Ltd v. Commissioner of Central Excise, Gurgaon-II 2016 (44) STR 654 (Tri.chan.) and Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services rendered by such facilitators in treatment of waste management is taxed under the Finance Act, 1994 and I do not find any reason to disallow such credit to the appellant herein as the provisions of the Environment Act if not met then the factory would be closed down, this is the ratio in the case of Tube Investment of India Ltd v. Commissioner of Service Tax, LTU, Chennai 2017-TIOL-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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