2017 (12) TMI 722

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.... Jagadish, AR - For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dated 18.2.2016 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of electrical transformers and allied products falling under Chapter....

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....nal and rejected the appeal of the appellant; hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law and the same has been passed without considering the documentary evidence on record and without considering the binding judicial precedent. He further submitted that the CEN....

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....hat in the appellant's own case, for the prior period, she has allowed the CENVAT credit on these input services but vide the amendment to the definition of input service w.e.f. 1.4.2011, she has observed that these services have been excluded from the definition of input service. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the sub....

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.... Ltd. Vs. CCE: 2015 (37) STR 608; CCE Vs. Endurance Systems India Pvt. Ltd.: 2009 (237) ELT 204; CCE Vs. CCL Products (India) Ltd.: 2009 (16) STR 305 (Tri.-Bang.) and by the Hon'ble High Court of Karnataka in the case of CCE Vs. Micro Labs Ltd.: 2011 (24) STR 272 (Kar.). Further, I also find that service tax was paid to insurance company for various insurance policies prior to 1.4.2011 as per the ....