2013 (8) TMI 126

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....t: Sh. R. K. Mathaur, DR JUDGEMENT Per Rakesh Kumar:- The only point of dispute in this case is as to whether the appellant- a manufacturer of Iron Castings and eligible for Cenvat Credit of Service Tax paid on the insurance premium for insurance of company's vehicles which were being used by senior official of the company from comminuting from the residence to the factory and also for ot....

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....al Excise Act, 1944. This order of the Deputy Commissioner was uphold the Commissioner (Appeals) vide order-in-appeal dtd. 06.09.2010 against which this appeal has been filed. 2. Heard both the sides. 3. Sh. S.C.Kamra, ld. counsel for the appellant, pleaded that issue involved in this case stands decided in favour of the appellant by judgments of the Tribunal in the cases of Commissioner of ....

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....in question, is not sustainable. 4. Sh. R. K. Mathur, Ld. departmental representative assailed the impugned order by reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the record. The dispute in this case is as to whether the insurance of company owned cars being used by the company's officials for company's work and a....