2015 (3) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant is in appeals against the impugned order wherein input service credit on the various services has been denied on the premise that the same do not qualify for the benefit under Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The services in dispute are as under:-     (a) Running and maintenance of barges and tugs,     (b) Insurance services,   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e learned Advocate and submits that as per the judgement of Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. V. CCE, Delhi - 2009 (240) ELT 641 (S.C.), the appellant is not entitled for input service credit. The learned A.R. also drew my attention to the input service credit availed by the appellant on "insurance service". He submits that the insurance cover has been taken for the emplo....