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2016 (5) TMI 843 - CESTAT CHENNAI

2016 (5) TMI 843 - CESTAT CHENNAI - 2016 (41) S.T.R. 646 (Tri. - Chennai) - Denial of Cenvat credit - availed Marine Insurance Policy Service - Service tax paid on insurance of the goods cleared from the factory gate till that reaches abroad - Held that:- it does not appeal to common sense as to why insurance is not integral to export to protect the property for the reason that one would not prefer to cause prejudice to him. Taking up marine insurance policy not being in dispute as well as expor .....

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