2019 (12) TMI 847 - AT - Central Excise

CENVAT credit - input services - Insurance taken for the vehicles owned by the appellant Company - period March to November, 2010 - HELD THAT - The issue is squarely covered by the Tribunal decision in the case of M/S. JAYESH ELECTRICALS PVT LTD VERSUS C.C.E. S. T- VADODARA-II 2019 (10) TMI 1099 - CESTAT AHMEDABAD where it was held that The period involved is prior to amendment of definition dated 01.04.2011 of inputs service i.e. January, 2009 to February, 2009 and thus Credit allowed on service of Insurance taken for the vehicles is allowed - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD in 2019 (12) TMI 847 addressed the admissibility of Cenvat credit on Insurance for vehicles owned by the appellant Company for the period of March to November, 2010. The appeal was allowed based on a previous decision in the case of Jayesh Electricals Pvt. Limited vs. CCE & ST, Vadodara.