Refund Claim for Cenvat Credit Allowed: No Evidence to Deny Insurance Credit for South City Pinnacle Office Use.

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....Cenvat Credit - Rejection of refund claim - Renting of immovable property services - General insurance service - The objection raised by the Department that office at Plot No. Y-14 has also been shared with the other company is not supported by any evidence and hence cannot be accepted merely on presumption basis. On the same count, there is no reason to deny credit on general insurance services availed by the appellant at their office premises i.e. South City Pinnacle - Credit allowed. - AT....