M/s Rajratan Global Wire Ltd. Versus CGST, CC & CE, Ujjain
Central Excise
2018 (2) TMI 1725 – CESTAT DELHI – TMI
CESTAT DELHI – AT
Dated:- 5-2-2018
Appeal No. E/51805/2017-SM – Final Order No. 50540/2018
Central Excise
Hon'ble Mr. Ashok Jindal, Member (Judicial)
Shri Manish Saharan, Advocate – for the appellant
Shri K. Poddar, D.R. – for the respondent
Ashok Jindal:
The appellant is in appeal against the impugned order where Cenvat credit on telephone services and insurance services has been denied to the appellant on the ground that these services are not input service as per Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011.
2. Heard the parties.
3. Considering the fact that telephone service i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e. The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. Therefore on these services, appellant is not entitled to avail Cenvat credit.
5. Further, I find that on group insurance for employees and group gratuity scheme the insurance taken on these has not been specifically excluded from the definition of input services with effect from 1.4.2011. Therefore, the appellant is entitled to avail Cenvat credit on the said services as held by this Tribunal in the case of M/s Hydus Technologies India Pvt. Ltd. (supra).
6. In these terms appeal is disposed of.
(Dictat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =