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TMI Blog2013 (3) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the nature of service and other has been taken in respect of Service Tax on the insurance premium for insurance of the finished goods during the transportation from the factory to the customers’ premises which is not covered by the definition of input service. Appellant made application to Commissioner (Appeals), Commissioner (Appeals) confirmed the entire Cenvat credit demand along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - has been taken on the three invoices issued by Axis Bank, M/s. TMVT Pvt. Ltd. and M/s. ABB, Bangalore which do not mention the nature of service. The Service Tax credit amounting to Rs. 4800/- has been taken in respect of Service Tax on the insurance premium for insurance of the finished goods during the transportation from the factory to the customers premises which is not covered by the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant pleaded that bulk of Cenvat Credit of Rs. 1,32,890/- has been taken on the basis of invoices of Axis Bank, M/s. TMVT Industries Pvt. Ltd. and M/s. ABB, Bangalore; that credit on the basis of these invoices has been denied on the ground that these invoices do not mention the nature of service and hence are not valid document for taking Cenvat Credit; that perusal of the invoices clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the loan application of the Appellant. The invoice of M/s. TMVT Industries Pvt. Ltd. also mentions that the same is for repair service and similarly the invoice of ABB also mentions that the same is in respect of repair at site. Otherwise also I note that there is no dispute about the admissibility of credit or availment of service. The denial of credit on the technical objection, when it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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