TMI Blog2015 (10) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... rkers. I find that the issue is squarely covered by the decision of Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT ], wherein it was held that the services having nexus or integral connection with the manufacture of final product as well as the business of manufacture of final product or providing se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent amount of penalty on the ground that the appellant had availed and utilized the CENVAT Credit of Service Tax paid by them on the insurance service of Employee Personal/Group Insurance premium, which is not covered by the definition of input services, as defined in Rule 2(1)(ii) of Cenvat Credit Rules, 2004, has been upheld and appeal of the appellant was rejected. 2. The issue involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit to the Department is untenable. Therefore, the allegation of availment of an inadmissible credit consciously and deliberate act, is unsustainable in law. Accordingly, he prays for setting aside the impugned order and allowing the appeal. 4. The learned AR appearing for the Revenue reiterates the findings of the lower authorities. 5. Having considered the rival contentions, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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