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2012 (7) TMI 745 - CESTAT, NEW DELHIDisallowance of cenvat credit towards service tax on insurance premium paid - authorities opined that the evidence relating to payment of insurance was not in the name of the appellant and service tax paid in respect of clearing and forwarding service by Yadav Associates also does not relate to the appellant – Held that:- Appellant has evidence to show payment of service tax, on the insurance policy taken against the goods in question - Department is required to find out whether the service tax was realised by M/s Yadav Associates and if so, whether paid to the treasury - Original authority has to be satisfied that requirement of Rule 9(5) of the Cenvat Credit Rules is fulfilled and service tax paid was relating to input service that was ultimately used in manufacture of excisable goods - matter is remitted back to the Original authority
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