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TMI Blog2017 (12) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... ow the CENVAT credit as the same fall in the definition of input. CENVAT credit - input services - maintenance or repair of the photocopier - rent-a-cab service - information technology software service - insurance of the assets of the company - Held that: - CENVAT credit on all the services allowed. Appeal allowed in pat. - E/20931-20934/2017-SM - 22918-22921/2017 - Dated:- 27-11-2017 - Shri S.S Garg, Judicial Member Mr. J. S. Banu Murthy, Advocate, V. RAGHURAMAN - For the Appellant Mrs. Kavitha Podwal, AR - For the Respondent ORDER Per: S.S GARG Appellants have filed these four appeals against the common impugned order dated 14.3.2017 passed by the Commissioner (A), wherein the Commissioner (A) has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022/- on various input services (total ₹ 3,45,185/-). It was felt that these inputs and input services have no relation / nexus with the final products manufactured and exported and therefore, the same is liable to be recovered. On these allegations, show-cause notice was issued demanding the CENVAT credit of ₹ 3,45,185/- on ineligible inputs and input services along with recovery of interest and penalty under Section 11AC of the Central Excise Act and Rule 15(2) of CENVAT Credit Rule. The show-cause notice alleged suppression of facts with intent to evade duty and avail inadmissible credit and invoked the extended period provisions. Subsequently, periodical show-cause notices were issued to the appellant for the various periods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2011 to 2/2013 3/2013 to 10/2013 11/2013 to 8/2014 9/2014 to 8/2015 Inputs - floor paint Nitroflor, Nitroprime are floor paints which are Epoxy used for industrial purposes to make floor dust free. Clearly qualify to be inputs 9635 Harsh Eng. Ltd Vs CCE: 2011(263) ELT 628(Tri.) Maintenance or repair services paid to Cannon India Pvt. Limited (all appeals) Rental charges for usage of photo copier which is charged on the basis of number of sheets printed and installed and used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -DEL RELIANCE INDUSTRIES LTD.2016 (45) S.T.R. 383 (Tri. - Mumbai Insurance- Assets It is important to have assets insured as any damage to them will result in irrevocable losses to the assessee. - 21347 20,175 18,931 1,754 CCE Vs. Stanzen Toyotetsu India (P) Ltd., 2011 (23) S.T.R. 444 (Kar.) DSCL Sugar Vs CCE, Lucknow 2012 (28) STR 559 (Tri- Delhi) M/s BIRLA CORPORATION LTD, 2014-TIOL-05-CESTAT-DEL M/s HINDUSTAN ZINC LTD., 2014-TIOL-855-CESTAT-DEL RELIANCE INDUSTRIES LTD.2016 (45) S.T.R. 383 (Tri. - Mumbai) Insurance on employees employee medical insuranc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ESI Provisions but he has failed to bring on record in the form of invoice to prove that this medical insurance to the staff was provided as per the ESI Provisions. On the other hand, the learned AR submitted that by amendment in the input service w.e.f 1.4.2011, medical insurance has been specifically excluded and in the present case also the period is after the amendment and therefore, the appellant is not entitled to the CENVAT credit of the same. This argument of the learned AR has a force and I find the period is after 1.4.2011 and this is specifically excluded by the definition of input service and therefore, I deny CENVAT credit on this medical insurance given to the employees. Since there was lot of litigation during that time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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