TMI Blog2014 (10) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly service tax paid on insurance premium of such vehicles was a ‘input service’ as defined under rule 2(i) of Cenvat Credit Rules, 2004. Considering the facts on the matter in its broader contour, Input service credit will be available on insurance of vehicles. Necessary documentary evidence and other factual information has not been provided by the appellants. Without proper information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Order-in-Appeal No. 318-CE/LKO/2012 dated 19.7.2012. 2. Commissioner (Appeals) allowed the Cenvat Credit taken on Insurance of Workman Compensation, Cash in Transit policy and Insurance of Electric Weighbridge and disallowed the Cenvat Credit taken on remaining input services namely Vehicle Policy, Gun Insurance Policy, Sugar Stock, Fidelity Guarantee Bima Policy, Computer Vehicle polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product was not covered under input service for availment of Cenvat Credit. Similarly in the case of Computer Gun Insurance Policy, ld. Counsel pointed out that this service of insurance is covered by the definition of input service as this is a part of the activity relating to business. 5. On the other hand ld. DR retreated the findings as given in Commissioner (Appeals) s order and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 2(i) of Cenvat Credit Rules, 2004. Considering the facts on the matter in its broader contour, Input service credit will be available on insurance of vehicles. (b) Regarding input service credit on Sugar Stock, Gun Insurance policy, Fidelity Guarantee Bima Policy, Computer Policy, Commissioner (Appeals) in his Order-in-Appeal has observed that necessary documentary evidence and other factual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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