2018 (1) TMI 342

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....ent ORDER Appellant, M/s Skoda Auto India Ltd, who had  an arrangement with M/s Volkswagen India Pvt Ltd., for manufacture of their cars, installed some of the plant and machinery at the premises of the latter and having incurred expenses of premium on insurance of these, availed the CENVAT credit of Rs. 2,50,923/-for the period from 2008-09 to-2010-11.  This was disallowed by the ....

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.... 'Hence what has to be decided is that whether  the service is related to manufacturing activities are not of the manufacturing unit at Aurangabad, whether the said services that essential for manufacturing activity to take place, whether the appellant is mandated by law to undertake to send activity and whether the cost of the input service would ultimately form part of the cost of the fi....