TMI Blog2017 (12) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... final product and cannot be treated as an input service - Held that: - even after the amendment to the definition of input service w.e.f 1.4.2011, these services on which CENVAT credit has been denied fall in the definition of input service because they are not primarily for the personal use which has been excluded from the definition - the service charge and the service tax on insurance of plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case are that the appellants are engaged in the manufacture of electrical transformers and allied products falling under Chapter 85 of the Central Excise Tariff Act, 1985 and are holders of Service Tax registration for the taxable services provided by them under various categories of service. On verification of the records of the appellant, the department noticed that they had avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without considering the documentary evidence on record and without considering the binding judicial precedent. He further submitted that the CENVAT credit has been denied on the services of life insurance, health insurance, travel benefits, which otherwise fall in the definition of input service. He further submitted that the Commissioner (A) has not considered the fact that the service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of input service. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that even after the amendment to the definition of input service w.e.f 1.4.2011, these services on which CENVAT credit has been denied fall in the definition of input service becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (24) STR 272 (Kar.). Further, I also find that service tax was paid to insurance company for various insurance policies prior to 1.4.2011 as per the receipt produced on record. Therefore, in my considered view, the amendment in the input service definition w.e.f. 1.4.2011 will not be applicable in the present case. Therefore, the denial of CENVAT credit by both the authorities is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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