2019 (6) TMI 1144

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..... Jas Sanghvi I/b PDS Legal for the respondent   P.C. 1. This appeal under Section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise Act, 1944 challenges the order 23rd March, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged only the following question of law for our consideration : "(a) Whether und....

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.... of input credit as it satisfied the test of inupts as defined in the Cenvat Rules. 5. The original adjudicating authority i.e. the Commissioner - Service Tax on consideration of the show-cause notice and the reply filed by the respondent records in its order dated 17th September, 2014 that "the short point involved in the show-cause notice is whether the noticee respondent is entitled to avail C....

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.... Cenvat Rules upto 31st March, 2011. 7. The Revenue is in appeal before us. 8. From the facts narrated hereinabove, it is clear that the question as proposed by the Revenue does not arise from the impugned order of the Tribunal. The impugned order of the Tribunal was dealing with an appeal filed by the respondent from the order of the Commissioner to the extent it disallowed Cenvat credit of ser....

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.... for our consideration from the impugned order of the Tribunal is as under : "(a) Whether under the facts and circumstances of the case, was it justified to hold that Cenvat Credit of service tax paid on insurance policy is admissible when the policy covers the employees?" 10. The aforesaid question which arises from the order of the Tribunal does not give rise to any substantial question of la....