2018 (10) TMI 626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A.R.) ORDER Per: Ramesh Nair This issued involved in the present case is that whether the appellant eligible is for Cenvat credit in respect of Service Tax paid on Insurance services of "Product Liability & product Recall Insurance Policy". The policies is in respect of goods manufacture and sold by appellant. The adjudicating authority denied the Cenvat Credit on the ground that the Insu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accepted the order. He submits that the Ld. Commissioner (Appeals) has mentioned in the order that this order is not binding on him. He also placed reliance on the following judgment. • ROTORK CONTROL (INDIA) PVT.LTD. Vs. COMMR.OF c. EX., CHENNAI-2010 STR 684 (Tri. Chennai) • HARSHA ENGINEERS LTD Vs. COMMISSIONER OF c.EX., AHMEDABAD-2012 (27) STR 164 (Tri. Ahmd.) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id that the Product Recall Policy Expenses is a post removal expenses, once it is pre-determined the goods can be supplied only after the Product Recall Policy is taken then it becomes part of cost of the final product, during the manufacturing of the same. I also perused the order of the Commissioner (Appeals) in case of different assessee case i.e in Orbit Bearing India Pvt. Ltd (Supra). The Com....