2015 (12) TMI 1099

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....eal is directed against order-in-appeal No. SB/28/M-IV/10 dated 17.3.2010 passed by Commissioner of Central Excise (Appeals), Mumbai-I, vide which the appeal of the appellant was dismissed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods i.e. blended lubrication oil, halogenated derivatives of hydrocarbons and insula....

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....s been informed to the Deputy Commissioner, Central Excise, Mumbai vide letter dated 22.4.2002. The Revenue issued show cause notice dated 25.2.2009 on the ground that the appellant has availed inadmissible cenvat credit on storage and warehousing services and insurance services. It is further alleged in the show cause notice that the place of removal is factory and not the registered depot from w....

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.... the input services viz. storage and warehousing and insurance services are not eligible for cenvat credit without considering and appreciating the provisions of law, clarification given by CBEC through its circular No. 97/8/2007-ST dated 23.8.2007. He also took us me through the definition of input services, place of removal and taxable services as provided in the Rules. As far as insurance premi....

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....erent period, has categorically held that storage and warehousing charges as well as insurance premium are eligible as input services. This Tribunal while holding the storage and warehousing services as input services relied upon the Honble High Court of Andhra Pradesh in the case of CCE vs. Sai Sahmita Storages P. Ltd. reported in 2011 (23) STR 341 (AP) wherein the Honble High Court has held th....