2017 (1) TMI 151

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....dent ORDER The present appeal is directed against the Order-in-Appeal passed by the Commissioner (Appeals) vide his Order dated 20.08.2013 vide which the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order passed by the Assistant Commissioner. Briefly the facts are that the appellant is a 100% EOU for manufacture of processed food i.e. Gherkins and Processed Vege....

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....s grounds. Aggrieved by the partial rejection of the refund claim in the impugned order, the appellant filed appeal before the Commissioner only to the extent of Rs. 57,500/- (Rupees Fifty Seven Thousand Five Hundred only) pertaining to Insurance Service and the Commissioner (Appeals) also rejected the appeal of the appellant. Hence the present appeal. 2.  I have heard the parties and peruse....

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....ed that the service tax paid by the appellant relates to insurance coverage for General Product liability/Contamination of Final Products. He further submitted that the insurance is not related to the Head Office as observed by the adjudicating authority and wrongly upheld by the Commissioner (Appeals). He also submitted that the final products are required to be insured by the appellant in order ....