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TMI Blog2013 (8) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory in time for which also the cars, in question, are used, providing of cars to the officers for company’s work as well as for commuting between the residence and the factory cannot be called welfare activity and is to be treated as activity related to business and the judgments of the Tribunal, in the cases of Commissioner of Central Excise, Raipur Vs. Topworth Steels Pvt. Ltd. reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he company. The period of dispute is; from Aug. 05 to Dec. 07 According to the Appellant, while the factory is located at Ropar their officers usually come from Chandigarh as no good accommodation is available at Ropar. The Department being of the view that insurance of company own vehicles which are being used by a company s officials is not Cenvatable Service, as the same has no nexus with manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Raipur Vs. Topworth Steels Pvt. Ltd. reported in 2012(26) STR-420 (Tri.-Del.), DSCL Sugar Vs. Commissioner of Central Excise, Lucknow reported in 2012(281)ELT-632(Tri-Del.) and Balkrishna Industries Ltd. Vs. Commissioner of Central Excise, Aurangabad reported in 2010(18) STR-600, that in these judgments it has been held that insurance of company-owned vehicles used by the companys officials fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting between the residence and the factory is cenvatable. Since it is not disputed that the vehicles are also used by the officials for company s work and since it is the Appellant company which benefits by arrival of its officials to the factory in time for which also the cars, in question, are used, providing of cars to the officers for company s work as well as for commuting between the residen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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