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2015 (12) TMI 754 - AT - Service TaxAvailment of CENVAT credit of service tax - scope of eligible input services - Rule 2(l) - outdoor catering service and insurance service - Held that:- The exclusion clause was effective w.e.f. 01/04/2011 and Clause (C) of the said exclusion specifically excludes the services provided in relation to outdoor catering and health insurance or life insurance etc. Admittedly such services, prior to 01/04/2011, have been held to be covered by the definition of input services. In fact, the need for exclusion would arise only when the services are otherwise covered by the definition. Legislation, in its wisdom, has excluded certain services from the availment of CENVAT credit w.e.f. 01/04/2011, when such services are otherwise covered by the main definition clause of input service. To interpret the said exclusion clause, in such a manner, so as to hold that such services have direct or indirect nexus with the assessee's business and thus would be covered by the definition, would amount to defeat the legislative intent. It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent. As such, I find no justifiable reason to allow the credit in respect of the two disputed services and I uphold the confirmation of denial of CENVAT credit and demand of interest thereon. - appellants have taken the credit by reflecting the same in their statutory records and as such there can be no mala fide or suppression or mis-statement with an intent to wrongly avail the credit. In the absence of any such intent, imposition of penalty upon them is not justified. The same is accordingly set aside. - Appeal disposed of.
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