Appellate Tribunal grants input credit for marine insurance services in goods export appeal

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, granting input credit services to the appellant. The tribunal found the documents for Cenvat credit proper under Rule 9(2) of the Cenvat Credit Rule, 2004. The appellant could take Cenvat credit on service tax, including marine insurance services for goods export. The impugned order was set aside, and the appeal was allowed with consequential relief.

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The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, granting input credit services to the appellant. The tribunal found that the documents availed for Cenvat credit were proper as per Rule 9(2) of the Cenvat Credit Rule, 2004. The appellant was entitled to take Cenvat credit on the service tax, including marine insurance services received for the export of goods. The impugned order was set aside, and the appeal was allowed with consequential relief.

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