2016 (8) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aintenance of guest house. The following appeals have been filed: - Sr. No. Appeal No. Period SCNs DT. Service on which credit denied 1. E/1835/11 Dec., 08 to July, 09 4-1-2010 Shipping Fees 2. E/1836/11 Oct., 07 to Sept., 08 3-12-2008 11-4-2009 22-5-2009 Insurance 3. E/1837/11 Jan., 08 to June, 08 4-2-2009 Shipping Fees 4. E/1838/11 Jan., 08 to June, 08 3-2-2009 Technical testing & Certification & Cleaning Services for Vessels and Barges 5. E/1839/11 Oct., 08 to March, 10 25-8-2010 Insurance 6. E/1840/11 Nov., 08 to March, 09 7-12-2009 Insurance Service 7. E/1841/11 April, 07 to March, 09 & April, 09 to March, 2010 10-1-2011....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the services and the manufacture/clearance of the final products." She, however, argued that the views that input services have to be received in the factory for availing the credit has been upset by various decisions of Tribunal and superior courts. 2.1 As regards input services, it was highlighted by the Counsel that the insurance was taken in respect of Vehicle insurance policy, Burglary insurance, Standard Fire & Spl. Peril policy, Marine inland specific transit insurance. It was argued by the learned Counsel that all these are essential activities and the credit of the Service Tax paid on the said insurance policies would be admissible. It was argued that the Commissioner (Appeals) has relied on the decision of Hon'ble High....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the Revenue s appeal is rejected." He further relied on the decision of the Tribunal in the case of Navabharat Ventures Ltd.  2015 (39) STR 342 (Tri-Bang), wherein credit of services used for repair and painting of staff quarters outside factory premises has not been allowed. He specifically relied on para 4 of the said decision, which reads as under: - 4.I find from the available record that Repair and Maintenance Service has been utilised by the appellant for the residential complex provided to its employees, which is situated outside the factory premises. Further, the services in relation to consultancy has been availed by the appellant not for its manufacturing unit, but for its another unit, which is located outside ....