2013 (2) TMI 280

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..... case of IDEA CELLULAR LTD.(2011 (1) TMI 811 - CESTAT, NEW DELHI) that insurance of vehicles, laptop and insurance for cash during its transit from the cash collection centre to the bank can be treated as input service and is entitled for input service credit. - In favour of assessee - E/2002/2010 - A/188/2012/SMB/C-IV, S/349/2012/SMB/C-IV - Dated:- 5-10-2012 - Ashok Jindal, J. Appell .....

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..... e credit is available only when service has been availed in the factory premises. In the case of Idea Cellular Lt. vs. CCE 2011 (22) STR 450 wherein the Tribunal has held that insurance of vehicles, laptop and insurance for cash during its transit from the cash collection centre to the bank can be treated as input service and is entitled for input service credit. Therefore, following the precedent .....

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