2009 (8) TMI 736

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..... dues as per the impugned order as insurance on vehicle used for business activity can be considered as input service - pre-deposit waived - disposal of the appeal accordingly - E/1310/2009-SM(BR) - 422/2009-SM(BR)(PB) - Dated:- 3-8-2009 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri R.S. Sharma, Advocate, for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. .....

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..... n to business activity only and that insurance is a necessity before use of the cars. 4. Learned SDR however, submits that the cars are not used in relation to the business activity; that they are being used as a measure of facility for the administrative staff and has no direct or indirect relation to the manufacture or clearance of excisable products. 5. On a careful consideratio .....

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