2019 (10) TMI 1099

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..... Kinariwala, Authorised representative for the Respondent ORDER RAMESH NAIR The appellant is engaged in the manufacture of electrical transformer. The issue involved is that whether the appellant is entitled for cenvat credit in respect of Repair and maintenance, erection commissioning and installation of windmill located outside of the factory premises, courier service and vehicle insur....

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....er service, he submits that the courier service is used for sending and receipt of official documents which is related to the business activity of the appellant. As regard the vehicle insurance it is used for company owned vehicle which is ultimately used for activity related to the factory. 3. Sh. K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates th....