2012 (12) TMI 221

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..... ni, DR, for the Respondent. [Order]. - Shri Kamra, learned Counsel says that insurance that has been paid for the following services, availed have suffered service tax : 1.      Company-owned vehicles; 2.      Insurance of finished goods inventory lying in the godowns located inside as well outside the factory; 3.      .....

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..... h the nexus of input with the output. 4. Heard both sides and perused the record. 5. The dispute being on very narrow compass, appeal itself is taken up for disposal waiving requirement of pre-deposit. 6. All the claims of the appellant relate to risk insurance service availed. Learned appellate authority dealt the issue relating to claim of service tax paid on the insurance on v .....

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..... t only coverage of setting up of the factory, but also even certain administrative activities that require input services to perform are prescribed by the Rule. 7. Looking to the legislative intent it is not possible to say that the risk covered by insurance service received shall not enjoy Cenvat credit of service tax paid on such service. No doubt, the insurance service may be indirectly c .....

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