TMI Blog2018 (5) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturing factory - credit cannot be denied. Insurance service - Held that: - it is undisputed that the insurance is in respect of factory premises and plant machinery - similar issue decided in the case of Commissioner of Central Excise, Delhi -III v. Suzuki Motorcycle India Pvt Ltd [2016 (9) TMI 576 - CESTAT CHANDIGARH] wherein the bench has held that such credit of service tax is el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 service', 'insurance service' and 'waste management service'. It is the case of the Revenue that these services are not covered under the definition of 'input service' under rule 2(l) of CENVAT Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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 on perusal of the records, I find that the issue involved in this appeal is squarely covered by various decisions. As regards 'rent-a-cab service', it is undisputed that the services were utilised for picking and dropping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner 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 Commissioner of Central Excise, Delhi -III v. Suzuki Motorcycle India Pvt Ltd 2017 (47) STR 85 (Tri.Chen.) wherein the bench has held that such credit of service tax is eligible to be availed by the manufacturer. I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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-4129-CESTAT-MAD and Pudamjee and Paper Mills Ltd v. Commissioner of Central Excise, Mumbai -II 2017-TIOL-4542-CESTAT-MUM. I do not find any reason to from such view already taken. 7. In view of the foregoing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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