TaxTMI 
TaxTMI 
2018 (4) TMI 760
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....tal goods and input services. The Central Excise Officers visited/inspected the factory premises on 5th November, 2008. Pursuant thereto a Show Cause Notice dated 10th June, 2011 was issued to the appellant as it appeared to Revenue that the appellant is not entitled to take Cenvat credit on outward freight from factory gate to the port in case of export of goods, Cenvat credit of Insurance Policy of Staff, besides manufacturing they were also doing Job Work for M/s BHEL, Haridwar and availed Man Power Recruitment Service. Further they were taking credit on input services namely Man Power Recruitment Service provided by the registered manpower recruitment agency on the manpower utilized in canteen, being run by the unit. On being so objecte....
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....ice Tax on GTA service, from factory gate to the port for export of goods is concerned, the ld. Counsel stated that port is the place of removal and accordingly disallowance on this score is bad and the same is fit to be set aside. So far the disallowance of Cenvat credit with respect to insurance policy of working staff and services utilized in canteen is concerned, the issue is squarely covered in favour of the appellant by the ruling of Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd. reported at 2010 (260) E.L.T. 369(Bombay). So far the credit of Service Tax on Man Power Recruitment Service availed for doing job work is concerned, it is stated that the issue is covered in favou....