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TMI Blog2012 (12) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with the export of goods from the port as held in the case of Rolex Rings Pvt. Ltd (2008 (2) TMI 295 - CESTAT, AHMEDABAD) credit of service tax paid on these services is admissible to the applicant. Service tax paid on telephone and insurance charges in respect of plant and machinery and employees are also covered by the decision of Keltech Engineers vs. CCE [2008 (1) TMI 96 - CESTAT BANG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. 2. The issue involved in the appeal is denial of Cenvat Credit in respect of Custom House Agents service, Telephone service, Insurance service and repairs and maintenance of factory and vehicles services availed by the applicant during the period April, 2007 to Feb.,2011. Show-cause notice issued on 28.3.2011 was adjudicated by the original authority on 31.10.2011 confirming the demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in respect of mobile phone and the balance is in respect of landline telephone. The Tribunal in the case of Indian Rayon vs. CCE - 2007(6) STR 79 (T) and Grasim Industries vs. CCE - 2008(11) STR 168 (T) has held that the credit is admissible in respect of mobile and landline phone installed by the company in respect of business purpose. He further relies on the decision in the case of Keltech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor vehicles and the balance amount of ₹ 15,646/- is in respect of repair and maintenance of factory and it is admissible by virtue of the definition of input service of the Cevant Credit Rules. He also submitted that the demand is hit by limitation as the show-cause notice was issued in March, 2011 covering the period April, 2007 to Feb. 2011. 4. Ld. Dy. Commissioner (A.R.) for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant. Similarly, service tax paid on telephone and insurance charges in respect of plant and machinery and employees are also covered by the decision cited by the applicant in support of the contention. As regards insurance charges in respect of goods in transit, I find that this service is availed by the applicant after removal of the goods from the factory to their buyers and it is not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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