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TMI Blog2016 (11) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. Insurance service on finished goods in transit - Held that: - reliance placed on the decision of the case of UOI Vs. Raipur Rotocast Ltd. [2015 (3) TMI 743 - CHHATTISGARH HIGH COURT] where it was held that service tax paid on the transit insurance, group personal accidental policy and group health guard policy of company staff would be admissible as credit as the said sservices would fall within the definition of input service - the credit of insurance on finished goods in transit would be admissible. Maintenance and repair service for vehicle - vehicle does not belongs to the Managing Director of the company but it belongs to the company itself - Held that: - reliance placed on the decision of the case of Bharat Fritz Werner Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of removal would be the port of export and not the factory gate. He argued that in view of that the credit of services of clearing and forwarding agency use is available to them. The learned Counsel argued that the credit of service relating to insurance and of goods in transit of their factory premises and the goods lying in the job workers premises and of personal and staff insurance has been held to be leviable by various judgments. He cited the following judgements: a) UOI Vs. Raipur Rotocast Ltd. - 2015 (37) STR 987 b) CCE Raipur Vs. Raipur Rotocast Ltd., - 2010 (18) STR 466 (Tri-Del) c) Hindustan Zinc Ltd. Vs. CCE, Jaipur - 2015 (37) STR 608 (Tri-Del) d) Rotork Control (India) Pvt. Ltd. Vs. CCE, Chennai - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the aforesaid circular the credit of service tax paid on services of clearing and forwarding agency cannot be denied. 4.1 The Hon ble High Court of Chattisgarh in the case of UOI Vs. Raipur Rotocast Ltd. - 2015 (37) STR 978 (Chattisgarh) has held that service tax paid on the transit insurance, group personal accidental policy and group health guard policy of company staff would be admissible as credit as the said sservices would fall within the definition of input service. Relying on the aforesaid decision of the Hon ble High Court I hold that the credit of insurance on finished goods in transit would be admissible. 4.2 In so far as the credit of service tax of repair of motor vehicle is concerned, the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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