2020 (2) TMI 1195

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....Appellant Ms. T. Sridevi, JC ( AR ) for the Respondent ORDER Brief facts are that the appellants were issued Show Cause Notice proposing to disallow the credit of service tax paid on various insurance policies. After due process of law, the original authority disallowed the credit in respect of certain services against which the appellant filed appeal before Commissioner (Appeals). Vide the ord....

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....dit alleging that these services are not in or in relation to the manufacture of final products. The appellant has availed the above insurance policies for indemnifying the risk that may arise in the course of their business of manufacture. Money insurance was availed for covering the financial loss of manufacture when the cash is lost either in transit or in factory or in the office. The group pe....

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....a. Wheels India Ltd. - 2019 (7) TMI 150 - CESTAT, Chennai b. JSW Steel (Salav) Ltd. Vs. Commissioner of Central Excise, Raigad - 2017(2) TMI 318 - CESTAT Mumbai c. Pioneer Jellice India Pvt. Ltd. Vs. Commissioner of Central Excise, Puducherry - 2016 (10) TMI 1176 - CESTAT, Chennai d. Commissioner of Central Excise, Delhi Vs. Suzuki Motor Cycle India Pvt. Ltd. - 2017 (47) STR 85 (Tri. Chan.) ....

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.... in respect of these insurance policies is unjustified and requires to be set aside, which I hereby do. 7. In respect of Group Personal Accident policy, the appellant has to establish that the personal accident policy is intended only for the employee and that separate premium is not collected for each dependent. Even though the matter was adjourned to this date, directing the appellant to produc....