2015 (12) TMI 1099

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..... services given under Rule 2(l) of the Cenvat Credit Rules - Held that:- Tribunal in appellants own case in appeal Nos. E/125, 1384/11 and E/85723/13 for the different period, has categorically held that storage and warehousing charges as well as insurance premium are eligible as input services. This Tribunal while holding the storage and warehousing services as input services relied upon the Ho .....

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..... manufacture of excisable goods i.e. blended lubrication oil, halogenated derivatives of hydrocarbons and insulating varnish falling under sub-heading Nos. 2710.90, 2903.90 and 3208.40 respectively of the First Schedule of the Central Excise Tariff Act, 1985. The appellant is availing cenvat credit of excise duty paid on raw material as well as on input services. The appellant has a depot situated .....

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..... rther alleged in the show cause notice that the place of removal is factory and not the registered depot from where the goods are sold. The appellant filed reply to the show cause notice where it is categorically denied that the place of removal is factory gate. The learned Assistant Commissioner adjudicated the show cause notice and held that the place of removal is factory gate and further held .....

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..... on of input services, place of removal and taxable services as provided in the Rules. As far as insurance premium is concerned, he submitted that the insurance premium pertains to insurance of motor vehicles and towards the specific voyage policy for import of raw material from Germany required for use in the manufacture of finished goods. 4. On the other hand, the learned AR reiterated the findi .....

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..... vs. Sai Sahmita Storages P. Ltd. reported in 2011 (23) STR 341 (AP) wherein the Honble High Court has held that storage and warehousing charges are eligible input services as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. 6. Therefore, keeping in view the case law cited above, I allow the appeal of the appellant and set aside the order-in-appeal passed by the Commissioner (Appeals), wit .....

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