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2018 (8) TMI 1572 - AT - Central ExciseCENVAT Credit - service tax paid in respect of insurance policies - Held that:- For covering the risk of marine cargo that is shipped from the port, the appellant has to take a separate policy mentioning the vessel number and details etc. These policies in question are only a comprehensive and general policy covering the fire and general risk of the premises of the factory - The argument of the ld. AR that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme. Appeal allowed - decided in favor of appellant.
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