2025 (7) TMI 479

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....ri Ranjan Kumar, Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW M/s Vinati Organics Ltd is before us challenging the order [order-in-appeal no. CD/416/RGD/2015 dated 14th May 2015] of Commissioner of Central Excise (Appeals), Mumbai Zone - II in which denial CENVAT credit by the original authority had been reduced to Rs. 1,65,332 in the impugned order and limiting the d....

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....e Policy is availed beyond the "place of removal", the same is not eligible for credit. That the appellant has to apply for refund of credit under Rule 5 of Cenvat Credit Rules. Needless to say that Marine Insurance Policy need not be consignment specific. The refund under Rule 5 can be claimed on the input services used for exports made under a particular quarter. In the present case, the period ....

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....Cenvat credit on the input services for the period after 1-4-2011 is concerned, the definition clause provided under Rule 2(l) ibid clearly provided that any service used by a provider of taxable service for providing an output service should be considered as input service. The definition clause has provided the excluded category of services, which cannot be considered as input service. On careful....

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.... per Rule 2(l) of Cenvat Credit Rules, the service of General Insurance was never excluded and the exclusion clause is only in respect of General Insurance pertaining to motor vehicle and not to other kinds of insurance such as Marine Cargo Open Policy, Standard Fire and Special Perils Policy, Burglary Floater Policy and other properties of the company. Further I find that the learned Commissioner....