2008 (12) TMI 117 - AT - Service Tax

Service tax paid on Insurance, Catering Services and Mobile Services - As regards the insurance on plant and machinery, it is expenditure, which goes into costing and, therefore, the credit on the same cannot be denied - service tax credit in respect of mobile services has been allowed by the HC of Gujarat in the case of Excel Crop Care Ltd. and by the Tribunal in the case of Grasim Industries - As regards the Catering services, the matter has been decided by the LB of the Tribunal in the case of GTC Industries Ltd held that credit is allowable

Summary

The appeal was against denial of Cenvat credit for Service tax paid on Insurance, Catering Services, and Mobile Services. The Tribunal allowed the appeal citing precedents where similar credits were allowed. The Commissioner's order was set aside, and the appeal was allowed.