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Case Law Details

Case Name : Commissioner of Central Excise Vs Oriental Insurance Company Ltd. (Delhi High court)
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Commissioner of Central Excise Vs Oriental Insurance Company Ltd. (Delhi High court) 

Delhi High Court held that the re-insurance services were not excluded from the definition of ‘input service’ as defined under Section 2(l) of the CENVAT Credit Rules, 2004 with effect from 01.04.2011.

Facts- The appellant has filed the appeal u/s. 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (the Act) impugning a final-order pass

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