2014 (3) TMI 879

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.... Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri RK Mishra, Ld. Departmental Representative appearing for Revenue and Shri Sanjay Malhotra, Ld. Consultant, appearing for the respondents. 2. As per facts on record, respondents are engaged in the manufacture of paper and chemicals, etc. and are availing....

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....also proposed to deny the service tax credit of Rs.14,86,624/- availed in respect of insurance services covering plant and machinery, etc. 3. The said proposals were confirmed by the original adjudicating authority. However, on appeal, Commissioner (Appeals) held that the respondents would be entitled to the credit of commission of Rs.1,34,551/- paid to the sole selling agents, where the paper ....

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....invoices cannot as a hurdle to availement of credit. 6. As regards CENVAT credit of service tax paid on the insurance services, I find that the issue is no more res integra and stands settled by the Tribunal in the case of C.C.E. Vs. India Cements Ltd. 2011-TIOL-681-CESTAT-MAD laying down that insuring plant and machinery to safeguard against interruption/destruction/break-down and to cover los....