2009 (8) TMI 736

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..... tivity - and that insurance is a necessity before use of the cars – Held that: - applicants have a case for waiver of the dues as per the impugned order as insurance on vehicle used for business activity can be considered as input service - pre-deposit waived - disposal of the appeal accordingly
Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri R.S. Sharma, Advocate, for the Appellant. Shri .....

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..... ness and the cars are used in relation to business activity only and that insurance is a necessity before use of the cars. 4. Learned SDR however, submits that the cars are not used in relation to the business activity; that they are being used as a measure of facility for the administrative staff and has no direct or indirect relation to the manufacture or clearance of excisable products. .....

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