TMI Blog2018 (1) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ds decided in the same assessee’s case [2017 (10) TMI 1043 - CESTAT ALLAHABAD], laying down that the credit availed on the basis of debit notes cannot be denied. CENVAT credit - denial on the ground that the invoices are in the name of the assessee’s Head Office, whereas the credit has been availed in the factory premises - Held that: - the issue have been covered in the case of M/s Dhampur Sug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Raigad [2016 (8) TMI 450 - CESTAT MUMBAI], where relying on the decision of Hon'ble High Court of Delhi in the case of DSCL Sugar Vs. CCE, Lucknow [2012 (12) TMI 830 - CESTAT NEW DELHI], the credit of the insurance services is allowed. Appeal allowed - decided in favor of appellant. - E/2191-2198 & 2503-2504/2011-EX[SM] - A/71518-71527/2017-SM[BR] - Dated:- 15-11-2017 - Mrs. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bit notes which could not be considered to be eligible documents for the purpose of availment of credit. However, I find that the said issue stands decided in the same assesse s case vide F inal Order No.71133/2017-SM [BR] dated 15.09.2017 laying down that the credit availed on the basis of debit notes cannot be denied. 4. Further a part of the demand stands confirmed by denying the Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the residence of the employees as also in the schools run by the appellant themselves for the welfare of the children of the employees, stands denied on the ground that the same has no nexus with the output services. Tribunal in the appellant s own case vide Final Order Nos.70296-70297/2017-SM dated 16.03.2017 has held such credit as admissible. 6. Further, the lower authorities have denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n insurance of the employees and has set aside the penalties imposed upon the assessee by observing that the issue involved, was of interpretation, thus requiring no imposition of penalties. I find that the issue of credit of service tax paid on insurance of the employees also stands decided in the case of Reliance Industries Ltd. Vs. CCE reported at 2016 (42) STR 384 (Tri.)., thus, requiring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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