2014 (12) TMI 1002

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..... espondent. ORDER This appeal and stay application has been filed by the appellant against OIA No. SRP/197/VAPI/2012-13, dated 9-1-2013. The issue involved is whether the credit of Service Tax paid on insurance services is admissible to the appellant or not. 2. Shri Rahul Gajera (Advocate) appearing on behalf of the appellant argued that the licence premium of the premises have been borne b .....

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..... h the factory premises and the adjoining plot are owned by the appellant for which the insurance services have been availed. There is no evidence brought out on records that the vacant plot is owned by any other individual other than appellant. Insurance Services have also been availed by the appellant for which the premium is also paid by them. A case of complete waiver has prima facie been made .....

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