2011 (3) TMI 963

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....he present appeal relates to the availment of service tax paid on the insurance service availed by the appellant to cover the damage or loss to the goods exported by the appellant, in as much as the said policy is for covering the goods in the foreign countries except India, lower authorities have held that the same cannot be considered as input services. For better appreciation para 10 of Commiss....

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....o not cover the goods manufactured by the appellant in India upto boarding cargo at ship. Therefore, it cannot be called as input services defined under Rule 2(1) of Cenvat Credit Rules, 2004. Hence, the cenvat credit is not admissible. The case laws relied upon are of no help as the facts and circumstances are all together different in the present case. Therefore, the impugned order is sustainabl....

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....sp; 3. 2010 (10) STR 662 - CCE V Ambika Forgings     4. 2010 (19) STR 431  - CCE V Nilkamal Crates & Bins     5. 2010 (18) STR 466  - CCE V Raipur Rotocast Ltd.     6. 2010 (20) STR 644 - CCE V Sundaram BNP Paribas     7. 2010 (17) STR 134  - Cadila Healthcare Ltd. V CCE     4. On the other han....