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2017 (7) TMI 720 - CESTAT CHENNAICENVAT credit - input services - Insurance Services for workers at site - Held that: - The exclusion clearly mentions various services including the Life Insurance and Health Insurance Services as not covered by Input Services. Similarly, the travel benefits extended to the employees at the time of Leave or Home Travel Concession also stands excluded. There is no warrant to read excluded Health Insurance Services with the travel benefits for leave etc - the fact that the appellant is obliged to provide such services under the Employees State Insurance Act, 1948 can also not to be held as ground to allow the credit, in as much as legislation is within its right to amend the definition of "Input Services" and to include or exclude any of the services from its ambit. In any case, the Tribunal is not within its jurisdiction to decide on the vires of the said amendments - demand upheld. Penalty - Held that: - the appellants have availed the credit while reflecting the same in their account books as also in the various returns filed with the Revenue. Further, the issue involved is also a bonafide legal issue of interpretation of the provisions of law and cannot be held to be a malafide. In such a scenario, the imposition of penalty upon assessee is not warranted. Appeal dismissed - decided against assessee only except with regard to penalty, which is set aside.
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