2016 (11) TMI 1085

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..../- and equal amount of penalty has been adjudicated in the impugned order.  The demand is relating to denial of Cenvat credit on three counts.  The first count is relating to credit of duty paid on clearing and forwarding agent service; the second count is  credit of duty paid on insurance service on finished goods in transit and the third is maintenance and repair service for vehic....

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....ying in the job workers premises and of personal  and staff insurance has been held to be leviable by various judgments.  He cited the following judgements: a) UOI Vs. Raipur Rotocast Ltd. - 2015 (37) STR 987 b) CCE Raipur Vs. Raipur Rotocast Ltd., - 2010 (18) STR 466 (Tri-Del) c) Hindustan Zinc Ltd. Vs. CCE, Jaipur - 2015 (37) STR 608 (Tri-Del) d) Rotork Control (India) Pvt. Ltd. Vs....

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.... used and the manufacture of goods as has been held by the Hon'ble High Court of Mumbai in the case of CCE Vs. Manikgarh Cement - 2010-TIOL-720-HC-MUM-ST. 4.  I have gone through the rival submissions.  I find that in so far as the credit of clearing and forwarding services fall in  inputs is concerned the same falls within the definition of input services. The same has also attrac....

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....ld fall within the definition of input service.  Relying on the aforesaid decision of the Hon'ble High Court I hold that the credit of insurance on finished goods in transit would be admissible. 4.2  In so far as the  credit of service tax of repair of motor vehicle is concerned, the learned Counsel  argued that it does not belongs to the Managing Director of the company but i....