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Cenvat Credit on Marine Insurance (Import & Export) Policy is available to manufacturer, Service Tax

Issue Id: - 111828
Dated: 25-4-2017
By:- Geeta Rani

Cenvat Credit on Marine Insurance (Import & Export) Policy is available to manufacturer


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We are a manufacturing Company and we have taken marine insurance policy for our import and export. Are we eligible to avail service tax paid on marine insurance policy?

If yes, then kindly quote some relevant case law.

Since Supreme Court in its one of the case made it clear that place of buyer cannot be 'place of removal' of goods. Accordingly as per Supreme Court judgement, Cenvat credit of service tax paid on outward freight or outward insurance will not be available.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 25-4-2017
By:- MUKUND THAKKAR

it has direct nexus with the your manufacturing and supply activity. in your case place of removal is port not customer place.


2 Dated: 27-4-2017
By:- Geeta Rani

So, Am I Eligible to take input credit of service tax paid on such insurance


Page: 1

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