2019 (2) TMI 854

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....the extent of Rs. 1,33,140/- in respect of 'insurance service' and Appeal No. 20533/2018 relates to rejection of refund claim to the extent of Rs. 3,03,240/- in respect of setting-up of Effluent Treatment Plant. Though the Commissioner (A) has rejected the refund claim on other input services also but the appellants have challenged the rejection of refund claim only on these two services i.e. insurance service and setting-up of Effluent Treatment Plant. 2. Briefly the facts of the present case are that the appellant is a 100% EOU engaged in the manufacture and export of Gherkins and Processed Vegetables falling under Chapter 20 of the First Schedule to the Central Excise Act, 1985. The appellant had filed claim for refund of unutilized C....

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....s for the purpose of coverage of general business risks and marine insurance is also falls in the 'input service'. He relied upon the decision in the case of Alstom T&D Ltd. Vs. Commissioner, LTU, Chennai, 2016 (41) STR 646 (Tri. Chennai) wherein it was held that Marine insurance policy taken to protect the property which is an integral part of export and the credit is available. Similarly in the case of Gobind Sugar Mills Ltd. Cs. CCE & ST, Lucknow, 2015 (38) STR 68, it has been held that Marine insurance services received by the appellant in the course of business of export of goods, CENVAT credit is available on the services. Further, Ld. Counsel for the appellant submitted that both the authorities have wrongly rejected the refund claim....