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TECHNICAL ASSOCIATES LTD. Versus COMMR. OF C. EX. & S.T., LUCKNOW

2015 (12) TMI 544 - CESTAT NEW DELHI

Denial on Input services credit on car insurance - Held that:- cars are owned by the appellant and insurance charges have been paid for the car by themselves only. These cars have been used for company’s director as well as for official purpose. In t .....

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er of the goods in the course of the company business they are entitled to take Cenvat credit. Consequently, I hold that appellant is entitled to take Cenvat credit. - Decided in favour of assessee. - E/50042/2014-EX(SM) - Final Order No. A/50888/201 .....

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ualify as Input Service as per Rule 11 of the Cenvat Credit Rules. 2. Heard the parties. 3. Considered the fact that these cars are owned by the appellant and insurance charges have been paid for the car by themselves only. These cars have .....

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