2018 (2) TMI 1725

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..... voyage - insurance of finished goods after place of removal - Held that: - The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011 - credit not allowed. Group insurance for employees - group gratuity scheme - Held tha .....

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..... 3. Considering the fact that telephone service is essentially required for a manufacturer of excisable goods moreover without telephone in these days life is on hell and without telephone services neither production can take place nor the goods can be sold nor the goods can be purchased. Therefore, telephone service is an essential part of manufacturing activity and accordingly, the appellant is e .....

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..... eme the insurance taken on these has not been specifically excluded from the definition of input services with effect from 1.4.2011. Therefore, the appellant is entitled to avail Cenvat credit on the said services as held by this Tribunal in the case of M/s Hydus Technologies India Pvt. Ltd. (supra). 6. In these terms appeal is disposed of. (Dictated pronounced in open Court) - - TaxTM .....

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