2017 (5) TMI 1079

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....issioner/AR for the Respondent ORDER [ Order Per Mr. M.V. Ravindran ] 1. These two appeals are directed against Order-in-Appeal No. Hyd-CE-004-APP-003-1-17 CE, dated 19.04.2016. Since both the appeals are in respect of very same assessee and issue also being the same, they are being disposed of by this common order. 2. Heard both sides and perused the records. 3. On perusal of the r....

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....he insurance authorities is in respect of finished goods hence Cenvat Credit was eligible; Directors and Officers liability insurance is in respect of the insurance cover taken by the appellant assessee in respect of the liability that may arise on directors and officers during discharge of their duties towards appellant company and product liability is an insurance of the products for which servi....

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....garding the eligibility to avail Cenvat Credit of the service tax paid on Property Insurance services and the same view is expressed by the Tribunal in the case of India Cements Ltd [2014 (313)E.L.T 714 (Tri.-Chennai)], JSW Salav (Steel) Ltd. by Final Order dated 18.03.2015 in appeal No. ST/89115/13 (passed by CESTAT, Mumbai Bench). As regards the eligibility to avail Cenvat credit of the service ....