TECHNICAL ASSOCIATES LTD. Vs. COMMR. OF C. EX. & S.T.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Technical Associates Ltd.
Commr. of C. Ex. And S.T.
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ASHOK JINDAL,MEMBER (J) -
(1.)INPUT services credit on car insurance was sought to be denied on the premises that same does not qualify as Input Service as per Rule 11 of the Cenvat Credit Rules. Heard the parties.
Considered the fact that these cars are owned by the appellant and insurance charges have been paid for the car by themselves only. These cars have been used for company's director as well as for official purpose. In these circumstances, relying on the decision of Hon'ble High Court of Bombay in the case of C.C.E., Nagpur v. Ultratech Cement Ltd. - : 2010 (20) S.T.R. 577 (Bom.) wherein it has been held that any services availed by the manufacturer/producer of the goods in the course of the company business they are entitled to take Cenvat credit. Consequently, I hold that appellant is entitled to take Cenvat credit. In these circumstances impugned order is set aside. Appeal is allowed with consequential relief if any.
(Dictated and pronounced in the open Court)
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