2010 (10) TMI 228

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....i H.V. Ghirnikar, CA, for the Respondent. [Order]. - Revenue has filed this appeal against impugned order, wherein the input service credit on insurance policy for workmen's compensation was allowed by the Lower Appellate Authority. As the amount involved in this case is only Rs. 8,486/- but as per pursuance of the Revenue, matter is to be disposed of on merits only. Accordingly, the matter is ....

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....4. Heard both sides. 5. I have carefully gone through the submissions made by both the sides. Although the amount is small but it is to be dealt on merits. As stated by the ld. AR of the respondents that this insurance policy has been taken for the workers who are involved in the manufacturing process to cover the risk for workers who are involved in the manufacturing of the final product. H....