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2016 (12) TMI 979 - CESTAT CHENNAIDenial of CENVAT credit - various input services - eligible input services or not - Held that: - I hold that air travel agent’s service and renting of immovable property service are very much in the nature of ‘input service’ falling within the ambit of Rule 2 (l) ibid and hence appellant is eligible to avail the same. To this extent, impugned order is set aside. However, coming to the remaining disputed input services viz. tour operator service, repair and maintenance service and insurance service, matter is remanded back to the lower appellate authority to enable the appellant adduce necessary evidence in support of their claim that the same are not in the nature of services provided to employees or their spouses, and are very much used in or relation to the manufacturing or business activity and they are not disbarred from utilization of credit by Rule 2(l) ibid as it existed during the period of dispute. Taking note that the dispute has emanated on interpretational matters, the penalty imposed under Rule 15 (1) of Cenvat Credit Rules is an over kill and hence set aside. It is made clear that the remand is only for the purpose of ascertaining eligibility of input service tax credit in respect of these three services - Appeal disposed off - matter on remand.
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