TaxTMI 
TaxTMI 
TaxTMI 
2016 (1) TMI 1056
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....appellant is eligible for Cenvat Credit on insurance services and taxi services provided for staff and employees and also services of repair and maintenance of vehicle. The Tribunal by its' Final Order dated 9.4.2014 dismissed the appeal holding that in the absence of evidence to show that the services are provided for staff/employees under statutory obligation, it cannot be presumed that these facilities are provided to workers in terms of law. According to the appellants, the Tribunal while holding that evidence is absent, has erred in taking note of facts which are undisputed, as per the records of the case itself. That such error is apparent from the Final Order. Also that the Tribunal failed to consider the plea and submissions rai....
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....idence is absent as to whether these services were availed for staff/employees under statutory obligation. On perusal of records, the learned Counsel for appellants is correct in the submissions made in this regard. The authorities below have denied Cenvat credit on the ground that these services had no nexus with the manufacture. There was no dispute whether these services were provided to staff/employees or whether these services were provided under statutory obligation. It is worthwhile to reproduce the relevant para of the Order-in-Original and Order-in-Appeal which are as under:- In Para 5.4 of the Order-in-Original, the primary adjudication authority has observed as under: "I observe that the above reading shows that Rule 2(1) of t....
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....o service tax paid on insurance of staff/employee, taxi charges and repair/maintenance of vehicles was not admissible to the appellant in terms of Cenvat Credit Rules, 2004." In the Show Cause Notice it is stated as under: "During the course of audit, it has been observed that the assessee had availed of input service credit amounting to Rs. 69,188/- on insurance of staff & employees, taxi charges and services taken from service station for maintenance of vehicles etc. (as detailed in Annexure-"A" which appears to not admissible to them. It appears that insurance of staff & employees, taxi charges and services taken from service station for maintenance of vehicles etc. cannot be considered as eligible input service under Rule 2 (I) (ii) ....