TMI Blog2017 (1) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... here it was held that merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant. - E/20302/2015-SM - 21516/2016 - Dated:- 29-12-2016 - Shri S. S. Garg, Judicial Member Mr. Aditya, CA For the Appellant Mr. Parashiva Murthy, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 31.10.2014 passed by the Commissioner (A) whereby the Commissioner (A) rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order is not sustainable as the same has been passed without considering the definition of input services as defined in Rule 2(l) of CENVAT Credit Rules (CCR) 2004 and also the decisions rendered by various higher judicial fora on the same issue. He further submitted that the Commissioner (A) has not appreciated that all the disputed input services are activities relating to the business and have a direct nexus with the manufacturing activity. All the services are necessary/essential for the smooth running of the business. He further submitted that the definition of input services as contained in Rule 2(l) of CCR, 2004 is very wide and it includes within its ambit of services which are used in or in relation to the business. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mployer employs its own transportation facility in order to cover the risk which also includes the risk of workers who are covered in that statutory establishment. He has to take the insurance policy without which the vehicle cannot go on the road. Under the Workmen s Compensation Act, he has to obtain the insurance policy covering the risk of the employees. The Employees State Insurance Act takes care of the health of the employees also and casts an obligation on the employer to provide insurance services. Under these circumstances, this Group Insurance Health Policy though is also a welfare measure is an obligation which is cast under the Statute that the employer has to obey. Section 38 of the Employees State Insurance At, 1948, mandate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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