2014 (6) TMI 55 - AT - Central Excise

Denial of CENVAT Credit - input service credit on the services name CHA services, Insurance of employees, repair and insurance of employees, repair and insurance of motor vehicles, waste management service, AMC of telephones and computers, Pest control etc - Denial on the premise that these services do not qualify as input service as per the Rule 2 (l) of CCR, 2004 - Held that - any service availed by the manufacturer of excisable goods in the course of their business activity of manufacturing, they are entitled to take input service credit. In these circumstances, I hold that the appellants are entitled to take CENVAT credit on the above services. Accordingly the impugned order is set aside - Following decision of Ultra Tech Cement Ltd. reported in 2010 (10) TMI 13 - BOMBAY HIGH COURT - Decided in favour of assessee.

Summary

The appellate tribunal allowed the appeal, granting input service credit on various services, citing a judgment from the Hon'ble High Court of Bombay. The impugned order was set aside, and the appeal was allowed with consequential relief.