2018 (11) TMI 1028

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....nt Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellants are manufacturers of Brake Linings, Brake Blocks, Disc Pads, etc., and are holders of Central Excise Registration. They had availed CENVAT Credit of Rs. 37,994/- being the service tax paid on Product Liability insurance during the month of July, 2016. A Show Cause Notice was issued to the appellant proposing recover....

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....ppearing on behalf of the appellant submitted that the issue involved in this case is no more res integra as the same has been considered and decided by this Bench in the appellant's own case in Appeal No. E/40355/2018. She further pointed out that in the above case, this Bench of the Tribunal vide Final Order No. 41955/2018 dated 09.07.2018 has ruled as under : "5. The first issue that arises ....

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....within the inclusive part of the definition. This cannot be said to be a post-manufacturing activity for the reason that such insurance policies addresses the financial risks of the manufacturer. Further, in the case of Granules India Ltd. (supra), the Tribunal has held that the credit availed on directors' liability insurance is eligible. I find that the disallowance of credit on this input servi....