2012 (9) TMI 235

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..... ]. - Revenue filed this appeal against Order of the Commissioner (Appeals) whereby Cenvat Credit on input services namely, Courier service, and premium of insurance in respect of car were allowed. I have heard learned SDR Smt. R. Jagdav appearing for the Revenue. Ms. Neha Gulati, learned Advocate appears for the Respondent. 2. Learned SDR on behalf of the Revenue submits that Courier servi .....

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..... ner (Appeals) that the respondents produced evidences which are duly verified. He further submits that this fact has not been disputed by the Revenue. He also submits that Cenvat credit on the input services namely, Courier service and insurance premium on car are eligible as held by the Tribunal in the following case :- (1)    C.C.E., Pune v. I.J. Muthu Foods Pvt. Ltd. - 2009 (13) .....

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..... that Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied. It is held that these services are related to activity of business. In this context, finding of the Tribunal in the case of Millipore India Ltd. (supra) as under :- "On a very careful consideration of the issue, I find that CAS-4 has considered all the services such as medical benefit .....

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..... ent of a factory in a proper manner. In view of the above observations, I hold that the appellants are rightly entitled to the credit on the services in the impugned order. Hence, I allow the appeal with consequential relief." 5. Regarding the contention of the learned SDR that the respondents did not produce any evidence in support of the above services, I find that the Commissioner (Appeal .....

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..... ect of all, the addresses are those of their factory, their office at Bhilai and their office at Mumbai. Therefore, it is not understood as to how the lower authority came to the conclusion that the documents are not in the name of the appellants. Hence the benefit of this count has to accrue to the appellants." 6. In view of the above discussion, I do not find any justification to interfere .....

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