2013 (12) TMI 1031

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..... uct - as regards Personal Accident Insurance Policies, even if an employee is working in Kanpur and insurance policy is taken in Daman, Service Tax paid on such insurance policy is in relation to the business activities of the appellant - the appellant has made out a prima facie case for waiver of the amounts involved – pre-deposits waived till the disposal – stay granted. - Appeal No.E/10084/201 .....

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..... Tax paid under the category of renting of immovable property and also the Personal Accident Insurance Policies. We find that the appellant has rented out the premises for conducting processing activities for which they have paid the rent. In our view, denial of CENVAT Credit on such an amount of Service Tax paid by the appellant would be incorrect as the processing activities carried out by the ap .....

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