TMI Blog2009 (6) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Cab was utilized otherwise. – So credit is allowable - that service tax paid on premium of General Insurance towards the losses due to fire, machinery breakdown, cash handling, group gratuity and group accident policy, is eligible for credit. - held that courier service for inward freight is eligible for input credit. – in view of the fact that place of removal in the case of FOB export has to be treated as port of export Credit on C&F services used in relation to export goods at the port of export, is allowable – credit on Air travel, pager and maintenance services is allowed - E/2131/2007-SM (BR) - 661/2009-SM (BR) (PB), - Dated:- 11-6-2009 - Shri P.K. Das, Member (J) Shri V.K. Saxena, Jt. CDR, for the Appellant. Shri S. Grove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. I find that there is no material available that phones were not used in relation to the business activities. There is no specific provision in Cenvat Credit Rules that mobile phone would be used exclusively in relation to the manufacturing process in business activities. So, the Commissioner (Appeals) rightly allowed the credit on Mobile and Landline phones. (b) Rent-a-Cab Service - The original authority held that Rent-a-Cab service is not eligible for input credit. The Commissioner (Appeals) observed that the taxis were hired and utilized by the employees of the unit and in their business activities, these are input services. Learned Jt. CDR submits that Rent-a-Cab service were not utilized by the manufacturer exclusively for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the order of the Commissioner (Appeals) that credit was availed only on inward freight, courier charges and not on outward freight. Commissioner (Appeals) observed that on scrutiny of the documents, it is seen that registration number of service provider are clearly mentioned in the documents. Learned Jt. CDR submits that courier service was not used for manufacture or in relation to the manufacture of final product. The Tribunal in the case of CCE Hyderabad v. Deloitte Tax Services India Pvt. Ltd., reported in 2008 (11) S.T.R. 266 (Tri.-Bang.) held that courier service for inward freight is eligible for input credit. I find that the Tribunal in the case of Deloitte Tax Services India Pvt. Ltd. (supra) extended the benefit of inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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