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2016 (2) TMI 977 - AT - Service TaxCENVAT credit - input service - Rule 2(l) of the Cenvat Credit Rules, 2004 - renting of immovable service - construction services - general insurance services - rent-a-cab services - Held that: - I find that general insurance services availed by the assessee for the benefit of their employees only who are working in the factory of the assessee. Therefore, the Ld. Commissioner (A) has rightly dropped the demand. Further I find that rent-a-cab services have been availed by the assessee for the employees bringing them from their residence to factory or vice versa. In that circumstances, the said services qualifies as input services in the light of the decision of the Hon’ble High Court of Bombay in the case of Ultratech Cement Ltd., [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Therefore, I do not find any merit in the impugned order qua the service on which Revenue has filed an appeal before me. In these circumstances, the appeal filed by the Revenue is dismissed. Renting of immovable service - Held that: - I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid thereon is entitled as input service as the said service has been received by the assessee in the course of their business of manufacturing. Therefore, the impugned order qua denial of Cenvat credit on renting of immovable property service is set-aside. Construction services - Held that: - I find that the assessee has availed Cenvat credit on construction services. As the construction services has been taken away from the definition of Rule 2(l) of the Cenvat Credit Rules, 2004 i.e. from 1-4-2011. In that circumstances Cenvat credit availed on constructions services post 1-4-2011 is denied. But for the period prior to 1-4-2011, I hold that the assessee is entitled to avail credit as the same is availed by the assessee in the course of the business of manufacturing. Accordingly, the matter is consigned to the adjudicating authority for quantification of input services credit to be denied to the assessee for the period post 1-4-2011. Appeal disposed off by way of remand.
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