TaxTMI 
TaxTMI 
2012 (12) TMI 791
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....icant seeking waiver of pre-deposit and stay of recovery of duty of Rs. 2,88,811/-, interest and equal amount of penalty imposed on them by the lower authority. 2. The issue involved in the appeal is denial of Cenvat Credit in respect of Custom House Agents service, Telephone service, Insurance service and repairs and maintenance of factory and vehicles services availed by the applicant during th....
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.... tax paid if the goods are exported by the assessee. As regards telephone services, he submitted that out of Rs. 60,110/- about Rs. 31,000/- is in respect of mobile phone and the balance is in respect of landline telephone. The Tribunal in the case of Indian Rayon vs. CCE - 2007(6) STR 79 (T) and Grasim Industries vs. CCE - 2008(11) STR 168 (T) has held that the credit is admissible in respect of ....
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.... submitted that as regards repairs and maintenance of vehicles, an amount of Rs. 1508 has already been reversed by them in respect of motor vehicles and the balance amount of Rs. 15,646/- is in respect of repair and maintenance of factory and it is admissible by virtue of the definition of input service of the Cevant Credit Rules. He also submitted that the demand is hit by limitation as the show-....
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.... case of Rolex Rings Pvt. Ltd and Excel Corp. care (supra) credit of service tax paid on these services is admissible to the applicant. Similarly, service tax paid on telephone and insurance charges in respect of plant and machinery and employees are also covered by the decision cited by the applicant in support of the contention. As regards insurance charges in respect of goods in transit, I find....