2012 (5) TMI 401

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....ion for waiver of pre-deposit of Service Tax amounting to Rs.18,918/-, interest and equal amount of penalty imposed under Rule 15 of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. 2. Heard the learned JDR, none present for the applicant. 3. The facts of the case that the they were taken credit of service tax paid on mobile phone and insurance premium paid to in....

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....he place of removal bearing one vehicle. 4. The contention of the ld. JDR is that the mobile phone bills are in the name of individual person and not in the name of company. The motor vehicles are not used for transportation of inputs but they are passenger vehicles. Regarding the premium of insurance and individual health guard/accident policy the applicant did not pay premium. 5. I find th....

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....vice is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product. The Board has issued a Circular allowing the CENVAT credit on mobile phones. So far as insurance premium on vehicles is concerned the applicant has admitted that the vehicles are used for transportation of input....