2018 (2) TMI 5

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.... Ms. Minchu Mariam Punnoose, Advocates for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Per: B. Ravichandran All these three appeals are involving common dispute of the same appellant and are accordingly taken up together. 2. The appellants are engaged in manufacture of sugar, molasses etc. and were registered with the department to pay central e....

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....5(3) of the CENVAT Credit Rules, 2004. 3. The ld. counsel appearing for the appellants submitted that out of five input service activities, they are not contesting the impugned order on two services namely subscription to association and dinner expenses. Regarding the other three input service activities, the ld. counsel submitted that two services namely transit insurance and C&F agency servic....

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....4 in 2011. He also relied on the decision of the Tribunal in Hindustan Zinc Ltd. Vs. Commissioner of Central Excise, Jaipur - 2015 (37) STR 608 (Tri. Del) to submit that insurance on plant and machinery, cash in transit, goods in transit, vehicles and computers etc. are to be treated as an activity relating to business and will be eligible for CENVAT credit. A reference was also made to the decisi....

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.... excluded specifically. In the present case, we note that transit insurance and C&F Agency Service connected to export of goods which were availed prior to shipment of goods are rightly eligible for the appellant. We draw support from the case laws relied on and cited above with reference to this dispute. 8. Regarding marine insurance, we note that the appellants pleaded that the said expenses ....