Cenvat Credit eligible on product recall insurance policy expense

Bhavani Industries Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Issue lie in narrow compass that whether the appellant is eligible to Cenvat Credit in respect of Service Tax paid by Product Recall Insurance Policy. As per the facts of the case the Product Recall Insurance Policy is taken by the appellant, as per condition of sale of the goods, without the said condition the goods cannot be sold to customer, the Product Recall Policy is pre-decided before supply of the goods. Therefore, it cannot be said that the Product Recall Po

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