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2016 (4) TMI 326 - CESTAT CHENNAIEligibility of Cenvat credit - Service tax paid on input services - Assessee has stated that the services are input services as per definition in rule 2(l) of CCR and hence eligible to avail credit of the services - Held that:- expenses incurred on services at the factory premises of the appellant-assessee are eligible as input service upheld by Hon'ble High Court of Madras in CCE& ST LTU Chennai Vs Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT]. Similarly policy taken to provide medical coverage to the employees is also an eligible input service under rule 2(l) of CCR 2004. Regarding Membership fee paid to CII, it is found that the assessee is required to associate with these associations in order to be updated on issues relating to advancement of his business activities. Hence the payments made to these trade and business associations are eligible input service. In respect of subscription of appellant to TN Electricity Consumer Associations, I agree with Commissioner (Appeals). By respectfully following the ratio laid down by the Hon'ble High Courts in various cases, the assessee's appeal in respect of cenvat credit on input services, such as, house keeping services, group medical insurance policy and subscription to CII. Imposition of penalty - Disallowance of credit on input services - Held that:- taking into overall facts and circumstances of the case, the imposed penalty is set aside. - Decided partly in favour of appellant
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