2013 (12) TMI 323

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..... Cenvat credit is taken on the document not serially numbered since insurance policy always has a serial number - it is a purely a technical ground and would not justify denial of credit - Decided against Revenue. - E/993/2010 - Final Order No. A/2081/2011-WZB/AHD - Dated:- 21-11-2011 - Shri B.S.V. Murthy, J. Shri R. Srova, AR, for the Appellant. None, for the Respondent. ORDER Re .....

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..... Service Tax paid. 4. The objection of the Revenue is that the insurance policy is not mentioned as an eligible document for availing Cenvat credit. I find that according to the Rule 4A of Service Tax Rules, 1994, in case where the provider of taxable service is a banking company or a financial institution or a non-banking financial company or any other body corporate or any other person providi .....

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..... cer to allow the credit even when there are deficiencies. Under these circumstances, I do not agree with the contention that on the basis of insurance policy which shows the amount of premium involved and Service Tax credit cannot be taken. It is also not correct to say that Cenvat credit is taken on the document not serially numbered since insurance policy always has a serial number. 6. Since t .....

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