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2019 (6) TMI 123 - CESTAT MUMBAICENVAT Credit - input services - rent-a-cab service - club and association service - insurance service - period between 2008-09 and 2011-12 - HELD THAT:- On ‘club and association service’, there are no new grounds other than that taken up during the adjudication proceedings. The adjudicating authority has concluded, and rightly so, that the utilization of that service could hardly be said to have been related to the business of rendering service. Insurance service - HELD THAT:- The appellant appears to have submitted the segregation of the premium attributable to the employees and to their families - the conclusion arrived at in the impugned order may require a fresh ascertainment - Matter requires remand. Rent-a-cab service - HELD THAT:- The contention that the payments made for ‘rent-a-cab service’ pertain to the period prior to the amendment in the definition of ‘inputs’ under CENVAT Credit Rules, 2004 has not been considered by the original authority. This is particularly relevant as the appellant had made a submission that the CENVAT credit had not been availed on the said service at any time after the amendment - matter requires remand. Appeal allowed in part and part matter on remand.
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