2013 (12) TMI 787

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..... t. ORDER Misc./934/2011 : Revenue's application is for early hearing of appeal No. 347-348/2010. Since both the matters appeared in the cause list of today, Misc. application for early hearing becomes infructuous. That is rejected. E/347/2010 : 2. Learned Counsel mentions that Service Tax paid on insurance premium in respect of building, plant and machinery and stock being relevant to the .....

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..... ant has undisputedly paid insurance premium for protection of its plant and machinery from various risks and hazards that cannot be isolated from consideration of Cenvat credit of Service Tax paid against premium. Although it does not contribute to manufacture directly but manufacture is made with such facility which had indirect nexus. On such premise the reasoning of the first appellate authorit .....

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