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TMI Blog2013 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... n two grounds. One that the said credit has been availed based upon the insurance policy and not a document on which service tax liability has been indicated separately and that the said insurance policy is in respect of insurance covered to the final products which covers for the worldwide except India. Adjudicating authority after following the due process confirmed the reversal of cenvat credit along with interest, imposed penalty on the company and also penalty on the individual. Aggrieved by such an order both the appellants preferred an appeal before the first appellate authority. The first appellate authority also concurred with the views of the lower authorities and upheld the order. In the first round of litigation, Tribunal remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax amount. It is also not disputed that this amount has been settled by the assessee to the M/s. Tata AIG General Insurance Co. Ltd. 7. I find that in the appellant's own case in final order No.A/2119/WZB/AHD/11, dated 02.12.11 reported at 2012 (27) STR 164 (Tri.- Ahmd.) this bench has held as under: "M/s. Harsha Engineers Ltd., Ahmedabad are engaged in the manufacture of bearing cages falling under Chapter 84829900 of the First Schedule to Central Excise Tariff Act, 1985. They have availed cenvat credit of Rs. 2,00,128/- on input service in respect of service tax paid on insurance policy. It was objected by the Revenue on the ground that the activity pertains to post manufacturing activity and therefore cannot be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other limbs. In para 9.2(e) "Services used in relation to activities relating to business" are also shown as one of the categories eligible for "Input Service" in Para 9.4 Commissioner (Appeals) has contradicted his own finding that the expenses incurred by the appellant for recalling their exported goods due to some damage cannot be considered as activity related to business as this expense is in no way used directly or indirectly in or in relation to manufacture of their final product. The Findings in O-I-A that services are not used by the manufacturer, directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, credit is not "input service" as defined U/n 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd. v. C.C.E., Rajkot reported in 2009 (14) S.T.R. 287 (Tri. - Ahmd.) which reads as follows : "Apart from the fact we find that the definition of input service is wide enough to include the activities relating to business, the dispute stands decided finally in favour of the appellants in Manikgarh Cement (supra). The decision relied upon by DR only an interim order and not a final decision. As such, by following the Tribunal decision in the case of Manikgarh Cement, we find that the appellant has made out a prima facie case so as to allow the stay petition unconditionally. We order accordingly." 3. After having considered the main issues and the legal pronouncements as discussed ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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