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TMI Blog2017 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice’ as contained in Rule 2(l) of the Central Excise Rules, 2004 and therefore I allow the appeal of the appellant by setting aside the impugned order with consequential relief - refund allowed - appeal allowed - decided in favor of assessee. - E/28005/2013-SM - Final Order No. 21204/2016 - Dated:- 17-11-2016 - Shri S.S Garg, Judicial Member Shri Girish K, Cost Accountant - For the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quarter ending March 2011, being the refund of unutilized cenvat credit of service tax paid on certain services in terms of Rule 5 of the Cenvat Credit Rules read with Notification No. 5/2006 CE (NT) dated 14.03.2006. The adjudicating authority after following the due process of law, in the impugned order has rejected their claim to the extent of ₹ 1,08,332/- (Rupees One Lakh Eight Thous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the adjudicating authority insofar as it relates to disallowing the refund of cenvat credit to the extent of ₹ 57,500/- (Rupees Fifty Seven Thousand Five Hundred only) is contrary to the provision of the Cenvat Credit Rules 2004 and the notification issued thereunder. He further submitted that the adjudicating authority has disallowed the cenvat credit of service tax on Insurance Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions of both the parties, I am of the considered opinion that the product liability insurance is covered in the definition of input service as contained in Rule 2(l) of the Central Excise Rules, 2004 and therefore I allow the appeal of the appellant by setting aside the impugned order with consequential relief. (Operative portion of the Order was pronounced in Open Court on 17/11/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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