2016 (1) TMI 649

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....DER The appeal is filed against the impugned order which denied Cenvat credit. 1. The appellants are engaged in the manufacture of Insecticides, Pesticides, Fungicides, Herbicides & Weedicides. They are also availing the benefit of Cenvat credit. A show cause notice dated 6-9-2012 was issued to the appellants alleging that appellants have availed credit on services not qualified as input se....

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....ppellants it was submitted that these services were awaited for the appellant's factory located at Faridabad though the invoices were issued to the address at Delhi. Further, that these services are related to the business of manufacturer. The ld. Counsel relied upon the judgments rendered in National Engineering Industries Ltd. v. CCE, Jaipur - 2013 (30) S.T.R. 511 (Tri.-Del.) and Bloom Dekor Ltd....

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....as been decided in favour of the assessee in Bloom Dekor Ltd. v. CCE, Ahmedabad and National Engineering Industries Ltd. v. CCE, Jaipur (supra) in which cases, the facts are similar to the instant case. Applying the ratio of the above judgments I am of the view that appellants are entitled to credit of the tax on Professional Services. 4. The credit on car Insurance and Medical Insurance wer....