2016 (10) TMI 1235

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..... ) TMI 265 - CESTAT, NEW DELHI] has held that insurance paid on plant, machinery and equipment has to be held as input service. Honble High Court of Karnataka in the case of COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III, COMMISSIONERATE VERSUS STANZEN TOYOTETSU INDIA (P.) LTD. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that service tax paid on all services utilised directly or indirectl .....

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..... an umpteen number of decisions. Some of the references are :- (i) Titan Industries Vs. CCE, Bangalore-I[2011 (23) STR 600 (Tri.-Bang.)] (ii) CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (23 STR 444 (Kar.)] 3. Tribunal vide its decision in the case of Oudh Sugar Mills Ltd. Vs. CCE, Lucknow [2012 (282) ELT 541 (Tri.-Del.)] has held that insurance paid on plant, machinery .....

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