TaxTMI 
TaxTMI 
2017 (10) TMI 962
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....ne falling under Chapter 30 and 21 of the Central Excise Tariff Act. The appellants are availing the facility of CENVAT credit on inputs, input services, etc., under CENVAT Credit Rules, 2004. During the course of audit for the period July 2011 to September 2012, it was noticed that the assessee had availed irregular CENVAT credit (a) on input services Renting of immovable property and security agency services related to different dealers premises. The utilisation of services was not related to the manufacturing unit and it appeared that these services were availed at different and unrelated premises and the credit is irregular; (b) on the invoices related to outward freight insurance which is not to manufacture of final product and the cre....
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....ods have not been sold or removed to any person other than the factory. To support this submission, he submitted the copy of the rent agreement entered with the building owner and has also filed an affidavit to the effect that the dealer unit is for exclusive use of the appellant only. He further submitted that the rent agreement was in the name of M/s. Meyer Healthcare Pvt. Ltd. which was the name of the company before amalgamation and now the company has been merged with M/s. Meyer Organics Pvt. Ltd. and the present order has been passed in the name of M/s. Meyer Organics Pvt. Ltd. He further submitted that the insurance premium was only paid for the finished goods in the factory premises and is not related to the outward freight insuranc....
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....gistration only exclusively to the appellant's factory and the goods have not been sold or removed to any other person, which fact has not been denied by the Revenue. Further, I also find that though the rent agreement for the godown was in the name of M/s. Meyer Healthcare Pvt. Ltd., which has merged with the appellant and it was their company before amalgamation. Further, I also find that storage is directly connected to the production. Further I find that the appellant has produced the receipt of insurance premium and which shows that the insurance is with regard to the finished products and other property of the appellant in the factory. Further, I also find that the inputs were supplied from the dealer's registered premises to ....