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TMI Blog2009 (6) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services are discussed as under :- (a) Mobile/Landline Phones - The original authority disallowed the credit on the ground that some documents were not in favour of the respondents. The Commissioner (Appeals) observed that the respondents produced documents which were verified by the Suptd. of Central Excise (Appeals). It has also been observed that the documents are showing the address of the respondents and it cannot be said that these documents are not in favour of the respondents. Regarding Landline Telephone, it has been observed that the respondents submitted the documents i.e. BSNL Telephone bills in which only telephone number had been mentioned and the address of the respondents. It was also observed that payments were made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise. So, contention of the learned Jt. CDR cannot be accepted. (c) Insurance premium - The original authority held that input credit on insurance premium is not eligible. The Commissioner (Appeals) observed that service tax paid on premium of General Insurance towards the losses due to fire, machinery breakdown, cash handling, group gratuity and group accident policy, is eligible for credit. The ld. Jt. CDR submits that insurance premium paid to cover individual persons/staffs of the respondents and not plant and machinery. The Tribunal in the case of Stanzen Toyotetsu India Pvt. Ltd. v. CC Bangalore-III,, reported in 2009 (14) S.T.R. 316 (Tri-Bang.) held that input service credit is eligible on Group Insurance Health policy for em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the export at the port of export and photocopies of the registration certificates of the service providers have been produced before him. It is also observed that C&F service is not inward freight and covered by the definition. The Tribunal in the case of Rawnin Mining and Indus. Ltd. v. CCE, Bhavnagar-I, reported in 2009 (13) S.T.R. 269 (Tri.- Ahmd.) held that Cenvat credit on service tax on C&F charges are eligible. It has been held that the assessee is eligible for Cenvat Credit on C&F agent service, in view of the fact that place of removal in the case of FOB export has to be treated as port of export and, therefore, credit was allowed. In view of the decision of the Tribunal in the case of Rawmin Mining and Indus. Ltd. (supra) the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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