2014 (12) TMI 791

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....J. Nair, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against the OIA No. SRP-197-VAPI-2012-13 dated 09.01.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of cenvat credit of Rs. 2,60,599/- availed on the service tax paid by the insurance providers on various insurance policies taken out by the appellant. ....

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....ted - 2012 (282) ELT 541 (Tri. Del.)         (b) DSCL Sugar - 2012 (28) STR 559 (Tri. Del.)         (c) Monnet Ispat & Energy Limited - 2010 (19) STR 417(Tri. Del.) 6. On perusal of the said case laws, I do find that the coordinate bench of the Tribunal has specifically stated that insurance of plant and machinery, comp....

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....er dated 12.10.2010. On perusal of the records, I find that the premium paid on the insurance policies were prior to the allotment and in the said allotment letter it is specifically indicated that the appellants were handed over an open and vacant plot by the GIDC for further constructions. Be that as it may, since the open and vacant plot is also of the same assessee, even if the insurance polic....