2016 (11) TMI 1167

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....SRP/91/VAPI/2013-14, dt.21.05.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2.   Briefly stated the facts of the case are that the Appellants availed CENVAT Credit of Rs. 4,22,061/- on  various Insurance services, namely,  Insurance on Plants & Machinery, building and raw material/semi-finished goods in stock etc. during the period July 2006 to March 2011 claimi....

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....als/finished goods, and transit insurance on the ground that the same were not received by them within the factory premises but outside the factory premises.  The learned Advocate further submits that the criteria of eligibility of CENVAT Credit on input services should not be confined to the factory premises  but even if used outside the factory premises and having  nexus with the ....