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TMI Blog2019 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... IA] has held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent - the subsequent Circular issued in 2018 does not help the appellant because once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex Court - thus, credit not allowed. CENVAT Credit - CHA Service - Held that:- The services rendered by CHA falls under the definition of input service and therefore the appellants are entitled to the CENVAT credit on CHA services - credit allowed. CENVAT credit - insurance service - Held that:- Perusal of the amendment in the input service w.e.f. 01/04/2011, it is fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so availing the facility of cenvat credit on various inputs and input services under the provisions of Cenvat Credit Rules, 2004. The appellants stated that they have identified the invoices pertaining to eligible input services on which they have missed availing cenvat credit in the past and that missed out input services includes, repair maintenance service, house keeping services, service tax paid on reverse charge / partial reverse charge mechanism etc. Further, they have explained the nexus between input service and dutiable final products in respect of telephone / mobile services, hotel accommodation services, travelling services, outward transportation of goods by GTA and outward courier freight insurance services and they have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the facts and the law and binding judicial precedents. He further submitted that with regard to Outward GTA service, the place of removal being customer premises and not the factory gate. He further submitted that due to the paucity of time, they could place some documents which contains terms of delivery / evidence of Purchase Order. Further he submitted that with reference to hotel accommodation and insurance services, he submitted some documents and requested to examine the same. 4.2. He further submitted that in the present case the place of removal is the buyer s place in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. CCE V. EMCO Ltd. 2015 (322) E.L.T. 394 (SC) g. Birla Corporation Ltd. V. CCE, 2018 (10) GSTL 43 (Tri.-Del.) h. Mahle Engine Components India Pvt. Ltd. V. CCE, 2017 (51) STR 44 (Tri.-Del.) 4.3. Learned counsel for the appellant submitted that after the decision of the Apex Court in the case of Ultra Tech Cement Ltd., the Board has issued a Circular dated 08.06.2018 whereby they have clarified that for the purpose of availing cenvat credit on GTA, facts of each case is to be ascertained. The learned counsel further submitted that the said Circular clarifies the doubts in the mind of field formation as to how they have to find out where the sale takes place as per the evidences of the parties. 5. On the other hand the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. Further I note that the Hon ble Supreme Court in the case of Ultra Tech Cement cited supra has held in para 11 to 13 as under: 11. As can be seen from the reading of the aforesaid portion of the Circular, the issue was examined after keeping in mind judgments of CESTAT in Gujarat Ambuja Cement Ltd. and M/s. Ultratech Cement Ltd. Those judgments, obviously, dealt with unamended Rule 2(l) of Rules, 2004. The three conditions which were mentioned explain the place of removal as defined under Section 4 of the Act, there is no quarrel upto this stage. However, the important aspect of the matter is that cenvat credit is permissible in respect of input service and the Circular relates to the unamended regime. Therefore, it cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, I am of the considered view that the services rendered by CHA falls under the definition of input service and therefore the appellants are entitled to the CENVAT credit on CHA services. Further regarding the credit on insurance service of ₹ 24,985/-, the learned counsel submitted that these services pertain to General insurance service of employees and marine insurance of goods which are not excluded by amendment in the definition of input service w.e.f. 01/04/2011. Further perusal of the amendment in the input service w.e.f. 01/04/2011, I find that General Health insurance is excluded from the definition of input service. Therefore, I hold that the appellant is not entitled to CENVAT credit on insurance service, as held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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