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2017 (7) TMI 346 - AT - Service TaxCENVAT credit - input services - club services - whether the appellant who is a manufacturer of excisable goods, is eligible to avail CENVAT credit of the service tax paid by the various service providers or otherwise? - Held that: - input service means any service used by manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products. It is undisputed that appellant is a manufacturer of dutiable final goods and hence the CENVAT credit availed on the above services is correctly availed by them and to that extent, the impugned order is in error holding that CENVAT credit needs to be rejected. CENVAT credit - insurance for vehicles - Held that: - the CENVAT credit availed of ₹ 7,711/- on the insurance for the vehicles after 01.04.2011 is also to be held as ineligible CENVAT credit and the appellant is directed to reverse the same along with interest - appellant is required to discharge the amount of interest. Penalty - Held that: - Since the issue is of interpretation of the provisions of Rule 2 (l) of the CENVAT Credit Rules as to the availment of CENVAT credit on the various input services received by them, the penalty is not warranted. Appeal allowed - decided partly in favor of appellant.
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