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TMI Blog2016 (9) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement Pvt. Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Cenvat credit - services namely insurance service, gardening service and network detective service after 01.04.2011 - Held that:- it is found that insurance service has been availed by the assessee of medical insurance of their employees which they are statutory required to availed in the light of employee State Insurance Act which provides that the assessee is compulsory required to take insurance of the employee, therefore, I hold that the said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services in the light of the decision of this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indal, Member (Judicial) Sh., Harvinder Singh, AR - for the appellant Ms. Krati somnai, Advocate - for the respondent ORDER Revenue as well as the assessee are in appeal against the impugned orders. The issue involved in the matter is that whether the assessee are entitled to avail cenvat credit on inputs service namely insurance service, gardening service, network detective service, manpower service, export service, repair & maintenance service and software service prior to 01.04.2011 and on the services namely insurance service, gardening service and network detective service after 01.04.2011 or not. 2. The assessee has availed all these services in the course of their business of manufacturing of excisable goods which is not in disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Factories Act, manufacturing operations are not possible. In view of this, we hold that housekeeping service is also eligible for Cenvat credit during the period of dispute." In the appellant's own case, Hindustan Coca Cola Beverages Pvt.Ld. vs. CCE, Nashik,2014-TIOL-2460-CESTAT-MUM, the CESTAT has rendered judgement in favour of the assessee wherein the period involved was also post 1.4.2011. The Tribunal observed as below: "I find considerable force in the submissions made by the Ld.Counsel for the Appellant, that what is excluded is only the services primarily for personal use or consumption of any employee under clause (C) of Rule 2(1) of the definition of input service. When the Government has specifically used the words such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lic liability insurance, I find that without taking the said insurance the assessee cannot run their factory. In fact the said insurance is for public to provide cover from any environment harms and without the same, the assessee can't run factory. In these circumstances, I hold that the assessee is entitled to avail cenvat credit. Further, I find that the insurance service has been availed by the asseessee for the transportation of goods beyond their factory. It is the contention of the appellant that although they have taken cenvat credit on these services but they have paid service tax on insurance charges and recovered from their dealer on which they are entitled to take cenvat credit as per rule 2(I) of the Cenvat Credit Rules, 2004. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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