TMI Blog2017 (6) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... ABAD], where it was held that in the definition of input services it is mentioned that life insurance, health insurance etc., are excluded it is subject to the condition that such services are primarily for personal use or consumption of employee - credit allowed. Manpower recruitment and supply agency services - statutory benefits extended by the service provider to his employees and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s interlinked. 2. Appeal No.E/30300/2016 is filed by the assessee while appeal No.E/30120/2017 is filed by the Department. 3. Heard both sides and perused records. 4. In the assessee's appeal, the challenge is towards the Order in-Appeal No.HYD-CEX-003-APP-020-15-16-CE dated 17/02/2016 wherein the first appellate authority has rejected the claim of CENVAT credit of the service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n availed as CENVAT credit which in my view is in accordance with provisions of CENVAT Credit Rules, 2004. Learned AR raised a point stating that after 01/04/2011 such CENVAT credit cannot be availed as these are for personal consumption of an individual. The very same issue and argument was negated by this Bench in the case of Hydus Technologies India Pvt. Ltd. Vs. Hyderabad [2017-TIOL-1189-CES ..... X X X X Extracts X X X X X X X X Extracts X X X X
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