Insurance of vehicles used in transportation of goods / employees is input service

CESTAT, MUMBAI BENCH Manikgarh Cement versus Commissioner of Central Excise & Customs, Nagpur ORDER NO. S/92/2012/SMB/C-IV AND A/40/2012/SMB/C-IV APPLICATION NO. E/STAY-2025/2010 APPEAL NO. E/1898/2010 MARCH 21, 2012 ORDER 1. The appeal and stay application are directed against Order-in-Appeal No.: SR/240/ NGP/2010 dated 30/07/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. 2. The issue relates to availment of CENVAT credit on service tax paid on insurance in respect of the vehicles owned and used by the appellant. Since the amount involv...