TMI Blog2023 (6) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for the employees and subscription fee paid to National Sugar Federation - HELD THAT:- The co-generation plant though was not installed during the relevant period, consultancy was received during the said period and Service Tax paid on consultancy is claimed as CENVAT Credit and the same is admissible - It is also found that manufacture is not possible without plant, machinery and equipment b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cogeneration plant, Service Tax paid on insurance availed for plant, machinery, equipment and stock of the goods, Service Tax paid on insurance on gratuity for the employees and subscription fee paid to National Sugar Federation. In the opinion of Revenue, CENVAT Credit on account of above stated issues was not admissible to the appellant. Therefore, appellant were issued with a show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n plant was decided to be installed. The appellant engaged an agency for consultancy for installation of co-generation plant and paid consultancy charges. Therefore, Service Tax paid on said consultancy charges are admissible as CENVAT Credit. He further submitted that plant, machinery, equipment and stocks were insured and such insurance was the part of the smooth functioning of the manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is admissible. I also find that manufacture is not possible without plant, machinery and equipment being in order. To keep the plant, machinery and equipment in order, one of the method is to insure the same. Therefore, I hold that Service Tax paid on insurance of plant, machinery and equipment required for manufacture is admissible as CENVAT Credit. I accept all the arguments submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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