2013 (11) TMI 258 - AT - Service Tax

Availability of Cenvat credit - Telephone Provided to Employees for business purposes - Courier Services - Insurance Services Held that - Following CCE vs Ultratech Cement Ltd. 2010 (9) TMI 19 - High Court of Bombay - cenvat redit was available in respect of such telephone connections which are installed in the premises from where output service is provided Following CCE vs CCL Products 2009 (3) TMI 136 - CESTAT, BANGALORE - all the services which are availed by the respondent are in respect of manufacturing activity Following U.G. Sugar & industries Ltd. 2013 (3) TMI 403 - CESTAT NEW DELHI - the services are cenvatable services order set aside Decided in favour of Assessee.

Summary

Issues: Availability of Cenvat credit for Telephone Services, Courier Services, and Insurance Services.

Paragraph 1: The judgment concerns the dispute over the availability of Cenvat credit for Telephone Services, Courier Services, and Insurance Services.

Paragraph 2: The lower authorities had denied the credit, stating that these services were not eligible as cenvatable input services.

Paragraph 3: The advocate for the appellant, Shri Hemant Bajaj, presented a detailed chart and cited precedent decisions of the Tribunal supporting the eligibility of these services as cenvatable services.

Paragraph 4: The detailed chart provided by the advocate included specific amounts and purposes for each service, along with references to relevant judgments supporting the eligibility of these services for Cenvat credit.

Paragraph 5: The presiding judge, Ms. Archana Wadhwa, noted that the issues were already covered by the previous decisions referenced in the chart. Consequently, the impugned order was set aside, and the appellant was granted the consequential relief.