9911796707
TMI Blog2017 (1) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER The present appeal is directed against the impugned order dated 30-6-2014 whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the case are that the appellants are engaged in the manufacture of goods falling under Chapter Heading 3004 50 90 of the first schedule of Central Excise Tariff Act, 1985 and they are availing Cenvat credit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also upheld the Order-in-Original and hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by misinterpreting the definition of 'input service' by holding that the General Insurance Services like Marine Cargo Open Policy, Standard Fire an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to motor vehicles. He further submitted that the credit availed is covered in the main part of the definition itself being in the nature of services used by a manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance upto the place of removal. He also submitted that the exclusion w.e.f. 1-4-2011 did not permit credit inter alia only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perusal of the material on record, I find that even after the amendment to the definition of 'input service' as per Rule 2(l) of Cenvat Credit Rules, the service of General Insurance was never excluded and the exclusion clause is only in respect of General Insurance pertaining to motor vehicle and not to other kinds of insurance such as Marine Cargo Open Policy, Standard Fire and Special Peril ..... X X X X Extracts X X X X X X X X Extracts X X X X
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