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)
\nShri Manish Saharan, Advocate – for the appellant
\nShri K. Poddar, D.R. – for the respondent
\nAshok Jindal:
\nThe 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.
\n2. Heard the parties.
\n3. Considering the fact that telephone service i<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Rajratan Global Wire Ltd. Versus CGST, CC & CE, UjjainCentral Excise2018 (2) TMI 1725 – CESTAT DELHI – TMICESTAT DELHI – ATDated:- 5-2-2018Appeal No. E\/51805\/2017-SM – Final Order No. 50540\/2018Central ExciseHon'ble Mr. Ashok Jindal, Member (Judicial) Shri Manish Saharan, Advocate – for the appellant Shri K. Poddar, D.R. – for the respondent Ashok Jindal: … Continue reading “M\/s Rajratan Global Wire Ltd. Versus CGST, CC & CE, Ujjain”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11758","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11758","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11758"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11758\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. 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).
\n6. In these terms appeal is disposed of.
\n(Dictat<\/p>\n
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