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2014 (11) TMI 826 - HC - Central ExciseCenvat Credit - Input services - Credit of insurance premium amount - Held that:- Tribunal has failed to refer to the background facts. It has also not referred to the fact that whether the services and termed as input services in the case of Idea Cellular (2011 (1) TMI 811 - CESTAT, NEW DELHI) are identical or similar to one involved in the present case. - Having perused the order passed by the Tribunal and being totally dissatisfied with inadequate and crypt reasoning that the present Appeal is allowed. The impugned order of the Tribunal is quashed and set aside. - Matter restored before the tribunal - Decided in favor of revenue.
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