2015 (10) TMI 2535

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..... rrelevant. There was no enquiry conducted by Revenue to ascertain whether the service tax of the above amount collected from the appellant has not gone to Treasury. There is also no finding on record to show that insurance was not related to operation and maintenance of the captive power plant of the appellant by the service provider. Therefore, appeal is allowed. Levy of interest - appellant s .....

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..... ri M. Kannan, Adv. For the Respondent : Shri R. Subramaniyan, AC (AR) JUDGEMENT The question involved in this appeal is whether service tax (inclusive of cess) paid by the appellant towards cost of insurance covered in the cost of Maintenance Service provided by M/s. Wartsila India Ltd. entitles it to the Cenvat credit of the service tax so paid. The conclusion of the authorities b .....

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..... that insurance was not related to operation and maintenance of the captive power plant of the appellant by the service provider Therefore, appeal is allowed. 3. Learned counsel further submits that interest has been levied on the two invoices as aforesaid while there was reversal of credit. Appellant had sufficient credit on its record. 4. Subject to verification of the sufficiency of the c .....

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