https://www.taxtmi.com/caselaws?id=190599 The appeal was allowed, setting aside the impugned order. The court determined that discharging liability related to insurance under a statutory enactment by paying Service Tax entitles the appellant to Cenvat credit. Additionally, the court found that the appeal was entertainable despite pecuniary limits under the Finance Act, 1994, as there was no provision similar to the second proviso to Section 35B of the Central Excise Act, 1944. Pre-deposit requirement was waived, and the appeal was disposed of with the consent of both parties. en-us Mon, 03 Oct 2011 00:00:00 +0530 Mon, 20 Feb 2017 11:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190599 The appeal was allowed, setting aside the impugned order. The court determined that discharging liability related to insurance under a statutory enactment by paying Service Tax entitles the appellant to Cenvat credit. Additionally, the court found that the appeal was entertainable despite pecuniary limits under the Finance Act, 1994, as there was no provision similar to the second proviso to Section 35B of the Central Excise Act, 1944. Pre-deposit requirement was waived, and the appeal was disposed of with the consent of both parties. Case-Laws Service Tax Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190599