2015 (7) TMI 712

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..... d on transport delivering goods at buyer’s doorstep. While the goods are in transit, the risk cover is made by insurance. Transport service and insurance on goods being distinct, the claim of Cenvat credit is also distinct. - Decided in favour of assessee. - E/56889/2013-EX(SM) - Final Order No. A/54009/2014-SM(BR) - Dated:- 15-10-2014 - Shri D.N. Panda, Member (J) Ms. Asmita Nayak, Advoca .....

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..... tion of the Revenue is that if the goods covered by insurance is meant for delivery at the destination of the buyer, the Cenvat credit on the Service Tax paid in respect of such insurance is not admissible in law. It may be made clear that it is the coverage of risk and that is attributable to goods in transit is in question. But not the Service Tax paid on transport delivering goods at buyer s do .....

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