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2019 (2) TMI 854 - AT - Central ExciseRefund of unutilized CENVAT credit - services used for export of goods - insurance service - setting-up of Effluent Treatment Plant - denial on account of nexus - N/N. 27/2012-CE dated 18.06.2012 read with Rule 5 of CCR, 2004 - Held that:- Insurance undertaken in the present case relates to ‘commercial general liability insurance’ which covers the general business risk and not for coverage of claims related to accidents and to personal injury and personal medical expenses. - the insurance covering ‘commercial general liability’ and Marine policy falls in the definition of ‘input service’ and CENVAT credit is available to the appellant. Denial of refund of ₹ 3,03,240/- for setting-up of ETP - Held that:- Both the authorities have mis-interpreted the exclusion clause provided in input service w.e.f. 01.04.2011. Both the authorities have considered the setting-up of ETP as construction service and therefore is not covered under the definition of ‘input service’ - the setting-up of ETP is a statutory requirement for carrying out the manufacturing activity and therefore, the ETP is an integral part of manufacturing setup and setting-up of the ETP is covered under the scope of ‘input service’ as defined in CCR, 2004; therefore rejection of the refund claim on these services is also not tenable in law. Appeal allowed - decided in favor of appellant.
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