TMI Blog2019 (7) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal except services availed for storage - the tax paid on transit insurance for export of goods is an admissible credit - credit allowed. Works Contract Services - Repairs, renovation and modernisation of factory or its premises - denied on the ground that the works were in the nature of civil job or part thereof on works contract basis - HELD THAT:- The invoices are mostly issued by the interior designers and the sample invoice of M/s Jindani Associates, referred by the Commissioner (Appeals), indicates the nature of work was hacking of floor or walls, cement slurry-cod as well as polymer basis water-proofing of floor and wall. It can very well be said that those are of the nature of repair and renovation and cannot be equated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 235-86236/2019 - Dated:- 12-7-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Piyush Chhajed, C.A. for the Appellant Shri Anil Choudhary, Assistant Commissioner, Authorised Representative for the Respondent ORDER Denial of CENVAT credits on General Insurance Services, Works Contracts Services and Motor Car Services/General Services by the Commissioner of Central Tax (Appeals), Raigad is assailed in these two appeals that pertains to two periods from March, 2015 to December, 2015 amounting to ₹ 6,49,901/- and January, 2016 to September, 2016 amounting to ₹ 8,23,317/-. 2. Factual backdrop of the case, in brief, is that for the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took repair and renovation. Referring to Rule 2(l) of CENVAT Credit Rules, 2004, he pointed out that motor vehicle service and its repair maintenance are inadmissible when motor vehicle is not a capital asset as per amended sub-rule (BA) of CENVAT Credit Rules, 2004 but as appellant s motor vehicle is its own capital goods, availment of credit should not have been refused for which he prayed to set aside the order passed by the Commissioner (Appeals). 4. In response to such submissions of the appellant, Learned Authorised Representative for the respondent-department Shri Anil Choudhary, Assistant Commissioner argued in favour of the Commissioner (Appeals) s order supporting its reasoning and rationality and submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle is not capital goods and the inclusive definition contained in CENVAT Credit Rules, 2004 has not confined the services mentioned therein up to the place of removal except services availed for storage. Therefore, in conformity to the precedent set by this Tribunal and carrying forward the judicial discipline, I came to this finding that tax paid on transit insurance for export of goods is an admissible credit. Now going to the rejection of CENVAT credit on tax paid on repairs, renovation and modernisation of factory or its premises which was denied to the appellant by the Commissioner (Appeals) on the ground that the works were in the nature of civil job or part thereof on works contract basis, it can be inferred from the invoices o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order rejecting CENVAT credit on tax paid on motor car service, it is found that he refused such availment of credits on the ground that exclusion clause (BA) in the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004 does not permit availment of CENVAT credit on such services. A cursory reading of sub-clause (BA) clearly indicates that such credit is admissible if the same motor vehicle is a capital goods. Appellant not only asserts the same to be capital goods of the appellant s company during hearing of the case but also Order-in-Original at page 19 indicates that appellant had taken the same view before the adjudicating authority that the vehicle was owned by the company and was used for the business activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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