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2018 (2) TMI 1772 - AT - Central ExciseCENVAT Credit - input services - group insurance service - outdoor catering service - club membership service - travel agent service - scope of Exclusion Clause in the definition of Input Service - Held that:- The exclusion clause is for personal use of the employee. But nowhere it is coming out from the facts of the case that these services has been availed by the appellants for their employee’s personal use. Moreover, the appellant is under statutory obligation to provide group insurance scheme and outdoor catering in their factory for providing outdoor canteen service - said services do not qualify under exclusion clause of Rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed. Air travel agent service - Held that:- The said services has been availed by the officials of the appellant for the purchase sale of their goods with regard to their business. Without these services, the appellant cannot manufacture or sell their goods. In that circumstances, on this service, the appellant is entitled to avail Cenvat Credit - credit allowed. Club membership service - Held that:- The amount is meagre and the appellant is not contesting the same - credit denied. Appeal allowed in part.
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