2018 (2) TMI 1725

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant is in appeal against the impugned order where Cenvat credit on telephone services and insurance services has been denied to the appellant on the ground that these services are not input service as per Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. 2. Heard the parties. 3. Considering the fact that telephone service is essentially required for a manufacturer of excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. Therefore on these services, appellant is not entitled to avail Cenvat credit. 5. Further, I find that on group insurance for employees and group gratuity scheme the insurance taken on these has not been specifically excluded from the definition of input servi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X