2008 (5) TMI 193 - AT - Service Tax

Denial of credit of service tax paid on the insurance premium on the power generation plant - When the department has allowed the credit in respect of the GTA & business auxiliary services availed by the captive power plant & thereby treated the power plant as captive power plant and thus as part of the manufacturing unit, prima facie there does not appear to be any justification for denying service tax credit of the tax on insurance premium paid on captive power generation plant – stay granted