2013 (3) TMI 475

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....t. ORDER M/s. Harsha Engineers Ltd., Ahmedabad are engaged in the manufacture of bearing cages falling under Chapter 84829900 of the First Schedule to Central Excise Tariff Act, 1985. They have availed cenvat credit of Rs. 2,00,128/- on input service in respect of service tax paid on insurance policy. It was objected by the Revenue on the ground that the activity pertains to post manufacturi....

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....lation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (d) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (e) Services used in relation to activities relating to business and outward transportation upto the place of removal. 2. In Para 9.3 it ....

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....ts and clearance of final products from the place of removal, credit is not "input service" as defined U/n 2(i) of Cenvat Credit Rules, 2004 is not correct. The Commissioner (Appeals) has not correctly appreciated that subject insurance policy relates to towards reimbursement of the cost or expenses incurred to recall their product due to damage and injury caused by use or consumption of their pro....

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....the goods manufactured by the appellant. Therefore, the said Insurance Services are used by the appellant only in relation to activities relating to their business of manufacture of final products. The service tax paid on such "input service" is eligible for taking cenvat credit. 2. It is found that the present case is covered under the Tribunal's decision in the case of M/s. Reliance Industrie....