2018 (10) TMI 896

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....mar, AC (AR) ORDER The assessee-appellant is a manufacturer of PPC Cement falling under Chapter 25 of the Central Excise Tariff Act, 1985 and it availed credit of service tax paid on input services. A Show Cause Notice dated 26.02.2013 covering the period from February, 2012 to September, 2012 was issued alleging that the assessee had availed CENVAT Credit on ineligible input services as per....

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....urance service, repairs and maintenance service, Renting of Immovable Property Service, Tour operator service and Air Travel Agent service and upheld the penalty imposed by the Original Authority. Aggrieved, the appellants had preferred an appeal before this forum which, after allowing input service tax credit for Air Travel Agent services and Renting of Immovable Property services remanded the ma....

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....e no more res integra since the very same issues have been addressed to by this very Bench in the assessee's own cases : (i) Final Order No. 41136/2017 dated 05.07.2017, and (ii) Final Order Nos. 40298-40299/2017 dated 13.02.2017. Wherein it has been held as under : "5. So far as repairs and maintenance are concerned, they are integral part of the manufacturing concer....

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....er No. 54645/2016 dated 24.10.2016 and the relevant portion reads as under : "3. Tribunal vide its decision in the case of Oudh Sugar Mills Ltd. Vs. CCE, Lucknow [2012 (282) ELT 541 (Tri.-Del.)] has held that insurance paid on plant, machinery and equipment has to be held as input service. The Honble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cements Ltd. [2010 (20) STR....