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TMI Blog2019 (10) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to (a) Rs. 5,78,142/- (Rupees Five Lakhs Seventy Eight Thousand One Hundred and Forty Two only) (b) Catering Rs. 66,710/- (Rupees Sixty Six Thousand Seven Hundred and Ten only) and (c) Transportation of Employees Rs. 1,28,062/- (Rupees One Lakh Twenty Eight Thousand and Sixty Two only). The appellants have filed the present appeal against the rejection of cenvat credit on these three services viz., Group Medical Insurance Service, Catering and Transportation of Employees. 2. Briefly the facts of the present case are that the appellant is registered service provider under the category of Maintenance or Repair Service, Erection, Commissioning and Installation Service and Information Technology Software Service under the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law because the same has been passed without properly appreciating the definition of 'input service' as provided in Rule 2(l) of Cenvat Credit Rules, 2004. He further submitted that Group Medical Insurance falls in the definition of 'input service' as the same is required under a statutory obligation on the appellant. In support of this, he relied upon the decision in the case of M/s. Ganesan Builders Ltd. Vs. CST reported in 2018-TIOL-2303-HC-MAD-ST wherein the High Court has allowed the credit on Insurance Service. As far as cenvat credit on Catering Service is concerned, the learned counsel relied upon the decision of the Division Bench in the case of Reliance Industries Vs. CCE & ST reported in 2013 (445) STR 383 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. He also submitted that Transportation of Employees is for the personal consumption of employees and has nothing to do with the manufacturing of final product. 6. After considering the submissions of both the parties and perusal of the material on record, I find that as far as Group Medical Insurance is concerned, this Tribunal in the case of Bharat Fritz Werner Ltd. vide Final Order No. 20450/2019 has held that cenvat credit is not permissible under the Group Medical Insurance Service. This Tribunal has relied upon the decision of the Larger Bench in the case of Wipro Ltd. and then come to the conclusion that the impugned service falls under the exclusion clause as provided in Clause (c) of Rule 2(l). Therefore, by following the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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