2016 (9) TMI 944

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....was availed on input services which do not qualify within the definition of input services in Rule 2 (l) of the Cenvat Credit Rules, 2004. The services sought to disallowed are as follows :- (1) the credit availed on service tax paid on services relating to insurance and handling of final products after their removal from the factory ; (2) insurance of motor vehicles and transit insurance of goods beyond the place of removal. 2. Out of this amount of Rs. 3,07,964/-, the appellant reversed an amount of Rs. 48,240/- voluntarily. The Original Authority as well as First Appellate Authority confirmed the demand of Rs. 3,07,964/- with imposition of interest and penalties. The appellant has challenged this demand for reversal ....

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.... (b) they have also placed reliance on the case of CCE, Jaipur II vs. J.K. Cement Works reported in 2009 (14) S.T.R. 538 (Tri. Del.), where it has been held that rent a cab service will be eligible as an input service. 3. The learned DR on the other hand submitted that an amount of Rs. 48,240/- stands admitted by the appellant and reversed and hence is not disputed. He further reiterated the findings in the order-in-appeal where it has been recorded that the appellant has not submitted any documents such as export invoices, purchase order etc. to indicate that the appellant has not exported the goods through merchant exporter and that it has been cleared on FOB/CIF basis. He has accordingly submitted that the place of removal in this....

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....ead office of the appellant, being a registered ISD is eligible to distribute service tax credit to any of their units/factory. On a specific query from the Bench, learned departmental representative informed that there was no proposal or proposition to issue show-cause notice to the input service distributor for wrong availment of Cenvat credit. 7. We find that the view or conclusion arrived at by the lower authority in denying the Cenvat credit is incorrect as there is no dispute of receipt of services. Our views also fortified by the decision of this Bench (supra) [2009 (239) E.L.T. 323 (Tri.-Ahmd.)] wherein this Bench had recorded the following findings : "When we look at the functions of the input service distributor ....