TMI Blog2014 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 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. - Central Excise Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal by submitting that the Tribunal has followed the order delivered in the case of Idea Cellular Limited v. The Commissioner of Central Excise reported in 2011 (22) S.T.R. 450 (Tribunal). In that decision, the Tribunal held that insurance of vehicles, laptop and insurance for cash during its transit from the cash collection centre to the bank can be treated as input service and is entitled for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on input services and of laptop, etc. In this case the issue involved was taking of service tax credit of insurance premium amount in respect of Baroda factory and residential premises at various locations all over India. The argument was that Cenvat credit was not admissible to Mumbai factory as Baroda factory was separate unit and that unit can avail the credit of service tax paid on such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of insurance premium amounts to input service as defined under Rule 2(1) of the Cenvat Credit Rules, 2004? (3) Whether the CESTAT was right in applying the ratio of Tribunal s judgment in case of Ideal Cellular Limited v. Commissioner of Central Excise reported in 2011 (22) S.T.R. 450 in the present case? 6. The Respondent/Assessee waives service. 7. With the consent of the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is being the Assessee s Appeal before the Tribunal, the Tribunal shall first permit the Assessee to seek waiver of pre-deposit/ stay of recovery if the Assessee so desires. In the event the Tribunal finds that the arguments on both, the main appeal, so also, the stay application, are common and have been extensively canvassed it may decide the Appeal finally at the stage of consideration of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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