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2019 (3) TMI 873 - AT - Service TaxCENVAT Credit - input services - insurance premium of group mediclaim policies of their employees - period from 01.04.2007 to 31.03.2009 - Held that:- There is no dispute about the fact that the issue in question is prior to 1.4.2011 i.e. before the amendment in Rule 2(l) ibid. The definition of input service, post amendment contains exclusion clause and the said exclusion specifically excludes the life insurance/health insurance. The need for exclusion would arise only when such services are otherwise covered by the definition earlier i.e. before amendment. While interpreting Rule 2(l) ibid pre and post amendment, the Tribunal in the matter of M/s. Wipro Ltd. Vs. CCE, Bangalore-III [2018 (4) TMI 149 - CESTAT BANGALORE] has observed that the legislature in its wisdom has excluded certain service from the availment of CENVAT credit w.e.f. 1.4.2011, when such service are otherwise covered by the main definition clause of the ‘input service’. Meaning thereby that the need to exclude certain services from the definition of ‘input service’ through amendment arises only when it was included earlier i.e. pre-amendment. Since the insurance has been specifically excluded post-amendment, this itself shows that it was included earlier. Credit allowed - appeal allowed - decided in favor of appellant.
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