2017 (6) TMI 97

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....g under CTH 25232910 and 25232930 of the first schedule of Central Excise Tariff Act. The appellants are also having Service Tax Registration for providing taxable service under the category of GTA. During the audit of the records of the appellant by the Department, it was observed that the appellants have erroneously availed cenvat credit of service tax paid on (a) the insurance charges for the wind mill value and foundation situated at Vanivilas Sagar and Gudihosahalli, Chitradurga District (b) the Air Travel Bills, Taxi Bills, Club Bills (Madras Gymkhana Club and Presidency Club) and Motor Vehicle Service Charges, distributed by their Corporate Office at Chennai. Thereafter a show-cause notice was issued for availing irregular cenvat cre....

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....hether directly or indirectly in or in relation to the manufacture of final product". He further submitted that the definition of "input service" has been given a very wide interpretation by various Courts. He further submitted that the insurance charges for the wind mill is directly related to the maintenance and upkeep of the mill and has a direct nexus to the manufacture of the cement. In support of his submission, he relied upon the following authorities: Final Order Nos. 40298-40299/2017 dated 13.02.2017 (M/S. Ramco Cements Ltd. Vs. CCE, Puducherry) 3.1. Learned consultant further submitted that the denial of cenvat credit on various input services viz. Air Travel Bills, Taxi Bills, Club Bills and Motor Vehicle Service Charges are al....