TaxTMI 
TaxTMI 
2012 (9) TMI 235
X X X X Extracts X X X X
X X X X Extracts X X X X
....dvocate, for the Respondent. [Order]. - Revenue filed this appeal against Order of the Commissioner (Appeals) whereby Cenvat Credit on input services namely, Courier service, and premium of insurance in respect of car were allowed. I have heard learned SDR Smt. R. Jagdav appearing for the Revenue. Ms. Neha Gulati, learned Advocate appears for the Respondent. 2. Learned SDR on behalf ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is revealed from the order of the Commissioner (Appeals) that the respondents produced evidences which are duly verified. He further submits that this fact has not been disputed by the Revenue. He also submits that Cenvat credit on the input services namely, Courier service and insurance premium on car are eligible as held by the Tribunal in the following case :- (1) C.C.E., P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity. I find that the Tribunal in the above cases held that Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied. It is held that these services are related to activity of business. In this context, finding of the Tribunal in the case of Millipore India Ltd. (supra) as under :- "On a very careful consideration of the issue, I find that CAS-4 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... days, much importance is given to keeping the environment of a factory in a proper manner. In view of the above observations, I hold that the appellants are rightly entitled to the credit on the services in the impugned order. Hence, I allow the appeal with consequential relief." 5. Regarding the contention of the learned SDR that the respondents did not produce any evidence in support of....