9911796707
TMI Blog2021 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel appearing on behalf of appellant submits that the issue involved is the Cenvat Credit in respect of Product Liability and Product recall insurance policy. He submits that this is a periodical case, in the earlier period this tribunal has already decided the matter in favor of the appellant in the case reported as M/s. Bhavani Industries V/s. C.C.E. & S.T. Rajkot 2018 (10) TMI 626 CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. The adjudicating authority denied the Cenvat Credit on the ground that the Insurance is for post removal activities, therefore, on such Insurance Policies credit is not admissible. The Ld. Commissioner (Appeals) upheld the disallowance of the credit ordered by the adjudicating authority, therefore the present appeal. 2. Shri. Rahul Gajera, Ld. Counsel appearing on behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF c.EX., AHMEDABAD-2012 (27) STR 164 (Tri. Ahmd.) * COMMISSIONER OF C. EX., TIRUNELVELI Vs. india cements ltd. - 2014 (313) ELT 714 (Tri.- Chennai). 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee case i.e in Orbit Bearing India Pvt. Ltd (Supra). The Commissioner (Appeals) after detailed finding by interpreting the definition of the inputs service came to the conclusion that credit cannot be denied in respect of Product Recall Policy. The Ld. Commissioner (Appeals), in the impugned order though referred this order but discarded the same on the ground that it is not binding on him, withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for Cenvat Credit. Hence, impugned orders are set aside. The appeals are allowed. In view of the above order which was passed in respect of the same appellant for the earlier period, the issue is no longer res-integra. 04. Accordingly, following the above decision of tribunal the impugned order is not sustainable and the same is set aside. Appeal is allowed. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
