2016 (8) TMI 632

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....horized Representative (DR) - for the Respondent. ORDER The short point in this appeal is the eligibility of the appellant for service tax credit in respect of service tax paid on transit insurance premium w.r.t. transport of goods from the factory gate to the buyers premises. It is the claim of the appellant that such transit insurance is necessary for safety of the goods and is part of th....

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....al provision. She also relied on certain decided cases to support the claim that any detection by routine audit cannot result in demand for invoking extended period alleging fraud etc. 2. The learned AR supports the findings of the lower Authorities and submitted that the service tax on transit insurance is clearly not covered by the scope of input services as these services are relating to c....