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2016 (4) TMI 545 - AT - Service TaxEntitlement of Cenvat credit - Service tax paid on Group Personal Accident Insurance (GPA) policy, General Insurance, Repair and Maintenance of Vehicles used for providing the taxable service, Vehicle Insurance Charges, Worksmen Compensation Insurance (WC) Policy and Outdoor catering service. - Held that:- since the amount of disputed Cenvat credit of ₹ 6,76,214/- is prior to 01.04.2011, and in view of the fact that the phrase “activity relating to business” was specifically finding a place in the definition clause of “input service”, so, the appellant shall be eligible for Cenvat benefit on the disputed services. Since the appellant is not disputing the Cenvat credit of ₹ 3,14,172/- for the reason that as per the amended definition of input service, the disputed service shall not be eligible for Cenvat credit, no opinion is expressed on entitlement of Cenvat credit on the services covered under the definition after 01.04.2011. Therefore, the appellant is entitled for Cenvat credit of service tax paid on the disputed services prior to 01.04.2011. - Decided in favour of appellant
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