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2019 (6) TMI 67 - AT - Central ExciseCENVAT Credit - input services in the nature of the employee benefit - life insurance of employees - period July 2013 to March 2017 - extended period of limitation - penalty - HELD THAT:- The period involved in the present case is after the amendment in the definition of ‘input service’. The definition of ‘input service’ post amendment contained exclusion clause and the exclusion clause was effective from 01.04.2011 and clause (C) of the said exclusion specifically excluded the services provided in relation to Life Insurance and Health Insurance. These services prior to 01.04.2011 have been held to be covered by the definition of ‘input service’. In fact the need for exclusion would arise only when the services are otherwise covered by the definition. The Legislature in its wisdom has excluded certain services from the availment of cenvat credit w.e.f. 01.04.2011 when such services are otherwise covered by the main definition clause of the input service. Extended period of Limitation - Penalty - HELD THAT:- The issue involved in the present case relates to interpretation of the definition of ‘input service’ therefore extended period cannot be invoked and penalties cannot be imposed - the penalties under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC (i)(c) of Central Excise Act, 1944 set aside - extended period also not available. The matter is remanded back to the original authority to re-quantify the demand for the normal period which the appellant is liable to pay - appeal allowed by way of remand.
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