2018 (10) TMI 826

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....s Employees Compensation Insurance Policy was incorrect and thereby reversed/set aside the Order-in-Original. 2. When the matter came up for hearing, Ld. Consultant Shri. Vikram Katariya appeared for the assessee and Ld. AC (AR) Shri. L. Nandakumar appeared for the Revenue. I have heard the rival contentions, perused the record and have also gone through the decisions referred to during the course of hearing. 3.1 The period of dispute is April, 2012 to March, 2016, which is post 01.04.2011. On a careful consideration of the decisions relied on by the Ld. Consultant, I find that the issue involved in the above case has been addressed to and set at rest. The Chandigarh Bench of the Tribunal has in the case of Commissioner of Central Excise,....

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....t housekeeping service is also eligible for Cenvat credit during the period of dispute. In the appellants own case, Hindustan Coca Cola Beverages Pvt. Ltd. v. CCE, Nashik, 2014-TIOL-2460-CESTAT-MUM, the CESTAT has rendered judgment in favour of the assessee wherein the period involved was also post-1-4-2011. The Tribunal observed as below :- "I find considerable force in the submissions made by the ld. Counsel for the appellant, that what in excluded is only the service primarily for personal use or consumption of any employee under clause (c) of Rule 2(1) of the definition of input service. When the Government has specifically used the words such as used primarily for personal use or consumption of any employee, the same has to be give....

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....not run their factory. In fact the said insurance is for public to provide cover from any environmental harms and without the same, the assessee can't run factory. In these circumstances, I hold that the assessee is entitled to avail Cenvat credit. Further, I find that the insurance service has been availed by the assessee for the transportation of goods beyond their factory. It is the contention of the appellant that although they have taken Cenvat credit on these services but they have paid service tax on insurance charges and recovered from their dealer on which they are entitled to take Cenvat credit as per Rule 2(l)(i) of the Cenvat Credit Rules, 2004. I do agree with that and allow the Cenvat credit. The assessee is providing outdoor ....