2018 (11) TMI 1138

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I 2 - CESTAT CHENNAI], where it was held that Product Liability Insurance were held to be covered by the definition of "Input Services", so as to make the same as cenvatable - appeal allowed - decided in favor of appellant. - Appeal No.: E/40610/2018 - Final Order No. 42507/2018 - Dated:- 18-9-2018 - Shri P Dinesha, Member (Judicial) Shri. M. Kannan, Advocate for the Appellant Shri. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (supra). Order-in-Original No. 10/2017 dated 20.06.2017 came to be passed consequent to the above Statement of Demand by the Superintendent of Central Excise after considering the detailed reply filed by the appellant, wherein the adjudicating authority has confirmed the demands as proposed by him. The appellant did not meet with success in its appeal before the Commissioner of G.S.T. Central Ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s no nexus with the appellant s manufacturing activities. However, I find that the issue stands decided by the precedent decisions of the Tribunal. Reference can be made to Tribunal s decision in the case of (i) M/s. Neo Foods Pvt. Ltd. Vs Commissioner of Central Excise, Service Tax and Customs, Bangalore-II reported in 2017 (1) TMI 151 - CESTAT BANGALORE; and (ii) Granules India Ltd., Vs Com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X