9911796707
TMI Blog2018 (8) TMI 1572X X X X Extracts X X X X X X X X Extracts X X X X ..... licy covering the fire and general risk of the premises of the factory - The argument of the ld. AR that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme. Appeal allowed - decided in favor of appellant. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med the demand in respect of certain services and imposed penalties. In appeal, Commissioner (Appeals) allowed the credit on all the services except that of insurance service to the tune of ₹ 6,79,872/-. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, Shri A.M. Kishore Kumar, Assistant Manager appeared and argued the matter. He submitted that the insu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Chandigarh 2013 (31) STR 628. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. He adverted to the discussion in the impugned order and submitted that the insurance policy also has an add-on risk coverage of marine cargo and office package policy which cannot be allowed since these are not directly or indirectly connected with the manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re only a comprehensive and general policy covering the fire and general risk of the premises of the factory. The argument of the ld. AR that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme. I find that the deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
