2013 (11) TMI 258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Archana Wadhwa: The dispute in the present appeal relates to availability of Cenvat credit in respect of Telephone Services, Courier Services and Insurance Services.   2. The lower authorities have denied the credit on the ground that the said services cannot be held to be eligible cenvatable input services. 3. Learned advocate Shri Hemant Bajaj appearing for the appellant have p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2009(16) STR 305 CCE vs Apar Industries Ltd. 2010(20)STR 624 CCE vs Apar Industries Ltd 2011 (23) STR J94 (Guj) CCE vs Topworth Steels Private Ltd. 2012(26) STR 420 CCE vs. Lupin Ltd. 2012(285) ELT 221 Tufropes pvt. Ltd. vs CCE 2012 (277) ELT 359 Meghmani Organics Ltd. vs CCE 2012 (26) STR 555 Insurance   For insurance of goods laying in factory/ware house, transit....