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TMI Blog2016 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that when the cost of any service is included to determine the valuation of the final product, CENVAT credit cannot be denied of such tax paid on the services. We do not find any reason to deviate from such a view already taken. - Credit allowed - Decided in favor of assessee. - Application No. : E/MA(Ors.) 93709/15 & E/EH/95272/15 In Appeal No. E/85238/15, E/85238/15, E/86178/15, E/86178/15 - Final Order Nos. A/3989-3990/2015-WZB/EB & Misc. Order Nos. M/5461-5462/2015-WZB/EB - Dated:- 1-12-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri V.K. Agarwal, Addl. Commr (AR) For the Respondent : Shri J.C. Patel, Advocate, Shri Vipin Jain, Advocate And Ms. Shilpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles, insurance of residential building of factory/township etc. Revenue authorities were of the view that such insurance being not in relation to the manufacture and clearances of final products and not integrally connected with the activity of the assessee, they are not eligible to avail CENVAT credit of the service tax paid by the service providers. Various show-cause notices were issued for recovery of the CENVAT credit wrongly availed by the assessee. The adjudicating authority after following due process of law, confirmed the demands raised in the show-cause notices. Aggrieved by such an order, the assessee preferred an appeal before the Tribunal in Appeal No. E/85336/14 which was disposed of by this Bench on stay stage itself vide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of service tax paid on the insurance has been is included in the cost of the final products manufactured and cleared by them, is the finding, which has not been disputed and confirmed as part of the cost is also not disputed. He submits that in their own case vide order dated 15.10.2015 as reported at 2015-TIOL-2343-CESTAT-MUM, this Bench has held that when the cost of the services are included in the final cost of the products, CENVAT credit should not be denied on the service tax paid on the services utilized. 8. We have considered the submissions made by both sides and perused the records. 9. This is 2nd round of litigation. The dispute is regarding the eligibility to avail CENVAT credit on the service tax paid by various serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either to consider the Cost Accountant s Certificates furnished by the appellant or to undertake special audit in terms of the powers of Section 14AA of the Central Excise Act and satisfy himself as to the eligibility of the credit taken by the appellant on these various services. Accordingly, we remand the case back to the adjudicating authority for denovo consideration. 9.1 It can be seen from the above reproduced paragraph that we had directed the adjudicating authority either to consider the Cost Accountant s certificates furnished by the assessee are to undertake special audit in terms of Central Excise Act, 1944. The adjudicating authority has exercised his option of accepting the Cost Accountant s certificates as furnished by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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