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Showing contexts for: Group Insurance Policy in M/S. East India Petroleum Pvt. Ltd vs Cce, Visakhapatnam on 17 November, 2016Matching Fragments
iv. Credit of Rs.4,427/- in regard to laptop of Shri Rakesh Soami for Hyderabad office issued by Dell India Pvt. Ltd.
v. Credit of Rs.865/- taken towards membership fee for Welcome Group Hotel by the Managing Director.
vi. Credit of Rs.9681/- taken for modification of dining hall.
vii. Credit of Rs.2284/- taken on service tax paid on employees group insurance policy.
viii. Credit of Rs10,699/- and Rs.3,028/- availed for services rendered by M/s. Reddy Babji.
ix. Credit of Rs. 4,556/- taken in respect of services availed from civil and mechanical and painting contractor.
3. The learned counsel submitted that the appellant being engaged in providing storage and warehousing facilities, the MS angles, channels etc. were used for fabrication of storage tanks. The issue whether credit is eligible on inputs used for construction of warehouse was analysed in the case of CCE, Visakhapatnam Vs. Sai Sahmita Storages (P) Ltd. [2011(23) STR 341 (AP)] and the issue was held in favour of the assessee. An amount of Rs.1,81,460/- was availed for interior decoration of the corporate office of the appellant at Hyderabad. He submitted that the credit has been disallowed for the reason that it is not for the office of the factory but related to the premises at Hyderabad. Learned counsel submitted that interior decoration done would be eligible under the head modernization and repair services and though availed for the corporate office at Hyderabad, the credit ought to have been allowed. The credit of Rs.9,681/- was availed for modernization of the dining hall and credit of Rs.10,699/- and Rs.3,028/- were also availed for similar civil construction works. The credit of these amounts have been denied on the ground that the invoices are not proper and the appellant has submitted only letters issued by M/s. Reddy Babji. Learned counsel submitted that the period being prior to 01/04/2011, the credit on employees group insurance policy, group personal accident policy ought to have been allowed. Further that though Rs.4,556/- was aviled by the appellant for cleaning services rendered by Shri V. Pradeep Kumar, Civil and Mechanical and Painting contractor; the appellant could not produce the documents to the authorities below and the credit was denied for these reasons. The appellant is ready to furnish the documents and requested that the matter may be remanded for verification of the documents.