TMI Blog2011 (3) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service on the sole ground of the same being operative in a foreign country - Appeal is allowed by way of remand to Commissioner(A) - E/1805 & 1806/2009 - A/505-506/WZB/AHD/2011 - Dated:- 15-3-2011 - Archana Wadhwa, J. For Appellant: Shri J C Patel, Adv. For Respondent: Shri J S Negi, SDR Per: Archana Wadhwa: The dispute in the present appeal relates to the availment of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injury and property damage on payment of the premium having territory and jurisdiction worldwide including USA and CANADA excluding INDIA. Further the insurance coverage a bodily injury and property damage. In other words, it does not cover the appellants' goods within India. Since the insurance is no way concern within India and do not cover the goods manufactured by the appellant in India upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f wide connotation and was held to be admissible services for the purpose of input credit, as long as they are related to the business activities of the appellant. 1. 2009 (15) STR 657 - Coca Cola India P. Ltd. Vs. CCE 2. 2010 (20) STR 577 - CCE V Ultratech Cement Ltd. 3. 2010 (10) STR 662 - CCE V Ambika Forgings 4. 2010 (19) STR 431 - CCE V Nilkamal Crates Bins 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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