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2017 (2) TMI 318 - AT - Service TaxCENVAT credit - various types of insurance policies - policies taken by appellant are in respect of various machineries, tugs, vessels etc and also for public utility insurance for more than one unit situated in different locations under a single policy - Held that: - all these insurance policies which have been taken by appellant are connected with the activity of the appellant i.e. manufacturing of Hot Iron and Sponge Iron on which appellant discharges Central Excise duty as applicable - reliance placed in the case of Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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