2016 (12) TMI 981

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....Order The issue involved is whether the appellant being manufacturer is entitled for cenvat credit in respect of service tax paid on bill of Mobile Phone which is in the name of the employee as well as company, insurance premium of motor vehicle owned by company insurance premium of accident policy of the employees and insurance premium of guest house. 2. Shri Arpit Jain, Ld. Chartered Accountan....

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.... the impugned order. 4. I have carefully considered the submissions made by both the sides. I find that being a manufacturer, the appellant has availed cenvat credit in respect of service tax on the mobile phones and insurance policies. All these services in my considered view is related to the factory and over all manufacturing activity therefore admissible for the cenvat credit. This Tribunal i....