2017 (1) TMI 1460

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..... h the business are included in the definition of ‘input service’ - the exclusion clause is only in respect of General Insurance pertaining to motor vehicle and not to other kinds of insurance such as Marine Cargo Open Policy, Standard Fire and Special Perils Policy, Burglary Floater Policy and other properties of the company - credit allowed - appeal allowed - decided in favor of appellant. - E/2 .....

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..... pees Ninety Two Thousand One Hundred and Forty Two only) in respect of General Insurance Service. Thereafter a show cause notice dated 11-3-2013 was issued demanding wrongly availed Cenvat credit along with applicable interest and penalty. After the due process of law, the original authority confirmed the demand of duty of ₹ 92,142/- (Rupees Ninety Two Thousand One Hundred and Forty Two only .....

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..... ice as per Rule 2(1) of Cenvat Credit Rules and that the said insurance services are for compensating the laws and these were related to business activity and hence not eligible for Cenvat credit. The learned counsel further submitted that the appellant had availed credit of service tax paid on insurance services relating to insurance of inward transportation of raw materials and other inputs and .....

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..... a Pvt. Ltd. v. CCE - 2009 (14) S.T.R. 316 (Tri.-Bang.) affirmed by Hon ble High Court of Karnataka in CCE v. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.); Hindalco Industries Ltd. v. CCE - 2012 (27) S.T.R. 401 (Tri.-Delhi); Millipore India Ltd. v. CCE - 2009 (13) S.T.R. 616 (Tri.-Bang.) = 2009 (236) E.L.T. 145 (Tribunal) and Surani Ceramics Ltd. v. CCE - 2012 (283) E.L.T. 388 (Tr .....

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..... (l) by holding that the said services are not included in the input service definition. Even after amendment in the definition of input service the General Insurance relating to the Marine Cargo and Fire and Burglary which are directly connected with the business are included in the definition of input service . Therefore, I am of the considered opinion that the impugned order is not sustaina .....

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