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2021 (12) TMI 1393 - CESTAT MUMBAICENVAT Credit - input services - Group Mediclaim Insurance - Group Personal Accident Insurance - Insurance on Commercial Vehicle - Insurance on Contractor’s Plant & Machinery - Insurance on Private Cars - period 2011-12 - Rule 2(l) of the Cenvat Credit Rules, 2004 - credit denied on the ground that under the amended definition of Input Service, Group Mediclaim and Group Accident Policies were specifically excluded for consideration as input service. Group Mediclaim Insurance - Group Personal Accident Insurance - HELD THAT:- The CBEC vide Circular No.943/4/2011-CX dated 29.04.2011 had clarified that if the provisions of service had been completed before 01.04.2011, the credit on such services should be available even if the credit particulars are entered in the Cenvat register after amendment of the definition of input service. Since, on this specific issue, the CBEC has clarified regarding entitlement of credit after the period 01.04.2011 for the services availed prior to such date, the impugned order passed by the Commissioner (Appeals) is denying in Cenvat benefit cannot be sustained. Therefore, the impugned order denying the Cenvat benefit on Group Mediclaim Insurance, Group Personal Accident Insurance, is set aside and the appeal to such extent is allowed in favour of the appellant. Commercial Vehicle - Insurance on Contractor’s Plant & Machinery - Insurance on Private Cars - HELD THAT:- The appellant did not press for the stand taken in this appeal for allowing the cenvat benefit. Thus, there are no infirmity in the impugned order insofar as the credit on those services was denied to the appellant. Accordingly, the appeal of the appellant to such extent is dismissed. The appeal filed by the appellant is partly allowed.
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