2018 (9) TMI 1449

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.... Limited, M/s Bharat Petroleum Corporation Limited and M/s Delhi International Airport Pvt. Limited and engaged in providing infrastructural support by ensuring the safe availability of Aviation Turbine Fuel at the Delhi Airport. They availed cenvat credit on various input services out of which Revenue was of the opinion that certain amounts were not admissible. Show cause notice dated 13.10.2015 was issued proposing to disallow certain amounts as inadmissible cenvat credit. The adjudication proceedings culminated in the issue of Order-in -Original in which credit was ordered to be disallowed to the extent of Rs. 8,40,569/- alongwith interest and penalties. The adjudicating authority dropped rest of the demand proposed in the show cause not....

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....dit amounts involved therein has already been deposited by the appellant alongwith interest after receipt of the adjudicating order. 5. Ld. AR justified the impugned order. 6. The limited question for decision in the present appeal is whether the appellant is entitled to the cenvat credit on certain general insurance services. Such services have been used for insuring the building, plant, machinery, pipes, cables etc. which were used by the appellant in providing the service of making available ATF at the Delhi International Airport. Clearly such services are in the nature of general business activity to ensure the security of the plant and machinery used for providing the output service. 7. After going through the record, I find that in....

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.... service' as per Rule 2(l) of Cenvat Credit Rules, the service of General Insurance was never excluded and the exclusion clause is only in respect of General Insurance pertaining to motor vehicle and not to other kinds of insurance such as Marine Cargo Open Policy, Standard Fire and Special Perils Policy, Burglary Floater Policy and other properties of the company. Further I find that the learned Commissioner (Appeals) has totally misinterpreted the definition of 'input service' as contained in Rule 2(l) by holding that the said services are not included in the 'input service' definition. Even after amendment in the definition of 'input service' the General Insurance relating to the Marine Cargo and Fire and Burglary which are directly conn....