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TMI Blog2016 (8) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Advocate ORDER Per V. Padmanabhan The respondent are manufacturers of cement and clinker falling under sub-heading 25.23 of the Central Excise Tariff. They are availing cenvat credit on input capital goods and input services under Rule 2 and 3 of the Cenvat Credit Rules. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited a number of case laws which he relied on to oppose the denial of credit. Accordingly, he prayed that the cenvat credit should not be denied to these input services. 3. We have heard both sides and perused the records. We have examined the admissibility of credit on various services under dispute. These services include, Testing, Handling & Commission, Telephone, Machine maintenance, Insura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Steel vs. CCE, Surat-I -2016-TIOL-520-CESTAT-AHM (iv) CCE vs. HCL Technologies Ltd.-2016 (42) STR 48 (Tri.Del). 4. Insurance: Credit on these services has been sought to be disallowed on service tax paid for insuring the plant and machinery, mining equipments, store material and company vehicles. The credit cannot be denied on the ground that these services are not used in or in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of new varieties of their final product and hence cannot be denied. In fact, similar issue has been examined by the Tribunal in the case of Cadile Healthcare vs. CCE, Ahmedabad -2010 (17) STR 134 (Tri. Ahmd.) where technical testing and analyses services were sought to be denied in respect of medicine which never reached the market. However, it was held that the service will be allowable on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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