9911796707
TMI Blog2017 (2) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... the employees - Held that: - most of the services on which credit availed are held to be ‘Input Service’ as defined under Rule 2(l) of CCR 2004, in the various decisions, hence eligible to Cenvat Credit. Repair and Maintenance Service - Held that: - service being undertaken at the residential premises is not admissible to credit in view of the judgment of the Hon’ble Gujarat High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice was issued to them on 06.8.2012 for recovery of CENVAT Credit of ₹ 80,841/- availed on various services viz., insurance on plant machinery, Company vehicle insurance, Repair Maintenance, compliance of Regulatory bodies, Inspection and Testing, erection Commissioning of Fire equipment, Rent-a-cab service for the employees during the period January 2008 to October 2009 allegi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hindustan Zinc Ltd. Vs. CCE, Jaipur - 2015(37)STR.698 (Tri.-Del.); Vehicle Insurance Service - Valco Industries Ltd. Vs. CCE, Chandigarh - 2012(286) ELT.54 (Tri.-Del); Transit Insurance service, DSCL Sugar Vs. Commissioner of Central Excise, Lucknow 2012 (281) ELT 632(Tri.-Del.); Services used for compliance with various Regulatory Bodies Repair and Maintenance Service KPMG - 2014(33)STR.96 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the services on which credit availed are held to be Input Service as defined under Rule 2(l) of Cenvat Credit Rules 2004, in the aforesaid decisions, hence eligible to Cenvat Credit. Admittedly, an amount of ₹ 1987/- availed under the category of Repair and Maintenance Service being undertaken at the residential premises is not admissible to credit in view of the judgment of the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
