https://www.taxtmi.com/caselaws?id=217985 Insurance service tax paid on policies covering a captive power plant used wholly to supply electricity to the manufacturer was treated as admissible Cenvat credit. The power plant, though located separately, was considered a captive generating plant and an integrated unit with the factory because its entire output was supplied only to the assessee's manufacturing unit. On that basis, services used for its protection, including insurance, were regarded as input services connected with manufacture. The disallowance was therefore unsustainable, and the related credit demand, interest and penalty could not be maintained. en-us Mon, 07 May 2012 00:00:00 +0530 Wed, 31 Oct 2012 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217985 Insurance service tax paid on policies covering a captive power plant used wholly to supply electricity to the manufacturer was treated as admissible Cenvat credit. The power plant, though located separately, was considered a captive generating plant and an integrated unit with the factory because its entire output was supplied only to the assessee's manufacturing unit. On that basis, services used for its protection, including insurance, were regarded as input services connected with manufacture. The disallowance was therefore unsustainable, and the related credit demand, interest and penalty could not be maintained. Case-Laws Service Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217985