2016 (9) TMI 576

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....work detective service, manpower service, export service, repair & maintenance service and software service prior to 01.04.2011 and on the services namely insurance service, gardening service and network detective service after 01.04.2011 or not. 2. The assessee has availed all these services in the course of their business of manufacturing of excisable goods which is not in disputed, therefore, I find that for the period prior to 01.04.2011, the assessee is entiled to avail cenvat credit all these services in the light of the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Pvt. Ltd. Reported in 2010 (260) ELT 269 (Bom.) 3. In the services post 01.04.2011, I find the insurance service has been vailed by th....

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....favour of the assessee wherein the period involved was also post 1.4.2011. The Tribunal observed as below: "I find considerable force in the submissions made by the Ld.Counsel for the Appellant, that what is excluded is only the services primarily for personal use or consumption of any employee under clause (C) of Rule 2(1) of the definition of input service. When the Government has specifically used the words such as used primarily for personal use or consumption of any employee, the same has to be given due effect to. In the present case the outdoor catering service is used in relation to business activities of the appellant and the service is used by all employees in general. Also, the Revenue has not rebutted the contention of ....

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....ed to avail cenvat credit. Further, I find that the insurance service has been availed by the asseessee for the transportation of goods beyond their factory. It is the contention of the appellant that although they have taken cenvat credit  on these services but they have paid service tax on insurance charges and recovered from their dealer on which they are entitled to take cenvat credit as per rule 2(I) of the Cenvat Credit Rules, 2004. I do agree with that and allow the cenvat credit. The assessee is providing outdoor transportation service and they are availing input service credit for transportation goods. In that circumstance, I hold that the assessee is entitled to avail the cenvat credit. 4. With regard to the gardening main....