2015 (4) TMI 824

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....akur This appeal has been filed by the appellant against OIA No. SRP/83/VAPI/2013-14 dated 15.05.2013. Under this OIA first appellate authority has rejected admissibility of input service credit with respect to insurance services availed by the appellant from the factory premises to the door steps of the customers. 2. Sh. Dhawal Shah Advocate appearing on behalf of the appellant argued that tran....

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....ioner of C.Ex., Bhavnagar Vs. Ultratech Cement Pvt. Ltd. 2014 (302) E.L.T. (Guj.) (iii) DSCL Sugar Vs. Commissioner of Central Excise, Lucknow 2012 (281) E.L.T. 632 (Tri. del.) 3. Learned Advocate also made the Bench go through ER-I returns filed by the appellant to highlight that details of services, for which Cenvat Credit was taken, was brought to the notice of the Department therefore, exten....

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....f insurance services availed by the appellant from the factory gate till delivery of the goods to the customers premises is admissible or not. It is the case of the appellant that there case is squarely covered by CBEC Circular No. 97/8/2007-ST dated 23.08.2007. It is observed from the records, that appellant is availing insurance services in relation to transport of raw-material plant & machinery....