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M/S Rajhans Metals Pvt Ltd vs C.C.E. & S.T.-Rajkot on 10 January, 2018

3. On perusal of records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Service tax paid on premiums for Marine Insurance taken by the appellants in respect of the finished goods cleared for export. I find that the issue is no more res-Integra as the eligibility of Cenvat Credit of service tax paid on the Marine Insurance is already settled by the Tribunal in the case of M/s Wheels India Ltd vs CCE - 2015.TIOL.157.Cestat.Mad., UG Sugar & Industries Ltd vs CCE- 2013(287)ELT.355 and Gujarat Polybutenes Pvt Ltd vs CCE - 2017.TIOL.855.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 3 - Full Document
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