2015 (3) TMI 743

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....nsel for the Respondent. ORDER THE FACTS 1.  M/s. Raipur Rotocoast Limited (the Assessee) had utilised the Cenvat credit of the service tax on the insurance premium in respect of a Transit Insurance of induction furnace and transformer, Group Personal Accidental Policy and. Group Health Guard Policy of Company staff for the period from March, 2005 to December, 2005. 2. The Excise ....

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....  "Whether respondent can avail Cenvat credit of Service Tax paid on insurance services for discharging their duty liability? If not, then are the respondent liable to reverse the Cenvat Credit wrongly availed in the present case?" 7. The words 'Input service' have been defined in clause (I) of Rule 2(1) {2(1) (I)} of the Cenvat Credit Rules, 2004 (the Rules): *  Under sub-....