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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 ..... vice 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 the manufacture of cement since insuring the plant and machinery, building etc. would form part of the normal business activity to make sure that they get compensation in the unfortunate event of fire, theft etc. These services have also been held to be permissible as input services in the various cases. Cenvat credit - R&D Services - incurred towards development of re-active belaite cement which is not the product of the appellant - Held that:- this has been shown to be an R&D activity undertaken by the respondent in pursuance of intro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 28,24,034/- vide his order dated 30.03.2007. When the matter was carried to the first appellate authority, the Commissioner (Appeals) vide his order dated 07.11.2007 allowed the cenvat credit to the tune of ₹ 27,57,759/- and upheld the demand to the tune of ₹ 1,16,280/-. The Revenue is in appeal against this order. 2. Ld. Advocate appearing for the respondent pleaded that the various services for which the credit is sought to be denied have already been held to be eligible under various case laws. He also submitted a chart giving details of services, amount of credit, use of such services and cited a number of case laws which he relied on to oppose the denial of credit. Accordingly, he prayed that the cenvat credit should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f cement since insuring the plant and machinery, building etc. would form part of the normal business activity to make sure that they get compensation in the unfortunate event of fire, theft etc. These services have also been held to be permissible as input services in the following cases: (i) Ultratech Cement vs. CCE, Indore-2016-TIOL-373-CESTAT-DEL (ii) Hindustan Zinc vs. CCE, Jaipur-2015 (37) STR 608 (Tri Del.) (iii) Oudh Sugar Mills vs. CCE, Lucknow-2012 (282) ELT 541. 5. R D Services: Credit on these services has been disallowed on the ground that it has been incurred towards development of re-active belaite cement which is not the product of the appellant. This has been shown to be an R D activity undertaken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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