2014 (2) TMI 906

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..... ce of the workers – Following Commissioner of Central Excise, Tirunelveli Vs. DCW Ltd. [2011 (1) TMI 45 - CESTAT, CHENNAI] - the cenvat credit of service tax paid on the insurance premium is admissible if the vehicles are used for the company’s work – here also, the vehicle had been used for the company’s work – Thus, the appellant have strong prima facie case in their favour – pre-deposits waived .....

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..... the manufacture of final product, disallowed the cenvat credit of Rs. 62,208/- and confirmed the cenvat credit demands along with interest and also imposed penalty of equal amount on the appellant. These orders were upheld by the Commissioner (Appeals) against which there appeals have been filed along with stay applications. 2. Heard both the sides in respect of stay applications. 3. Miss. Ra .....

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..... sioner (Appeals) in the impugned orders. 5. I have considered the submissions from both the sides and perused the records. As regards Insurance of the Company s vehicles, in terms of Tribunals judgment in the case of DCW Ltd. (Supra), the cenvat credit of service tax paid on the insurance premium is admissible if the vehicles are used for the company s work. From the reply dtd. 08.04.09 of the .....

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