TMI Blog2022 (8) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... T (LTU) , DELHI AND VICE-VERSA [ 2018 (2) TMI 1262 - CESTAT NEW DELHI] has held that since no exempt service has been provided by the assessee, it is entitled for the CENVAT credit. There are no error in the order passed by the CESTAT - appeal dismissed. - C.E.A NO.49 OF 2021 - - - Dated:- 6-7-2022 - HON BLE MR. JUSTICE P.S. DINESH KUMAR AND HON BLE MR. JUSTICE C.M. POONACHA Appellant (By Smt. Vanitha K.R., Advocate) Respondent (By Shri. P.B. Harish, Advocate) JUDGMENT P.S. DINESH KUMAR J., The Revenue has filed this appeal raising following questions for consideration: a) Whether the CESTAT was right in setting aside the OIO and allowing assessee's appeal with consequential relief by holding ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 9, 2010 was passed by the Commissioner of Central Excise, Bangalore, confirming the demand. The commissioner held that the service tax was not paid on the investment portion of the policy since the same was exempted/not taxable during the relevant period and concluded that CENVAT credit on insurance auxiliary service received by the assessee could not be availed as it was exclusively used in exempted services. Reversing the said finding, CESTAT, South Zonal Bench, Bengaluru, held that since no exempt service has been provided by the assessee, there was no application of Rule 6 of the CENVAT Credit Rules, 2004 in the instant case. Feeling aggrieved, the Revenue has filed this appeal. 4. Smt K.R.Vanitha, learned advocate for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services. 8. Above provision starts with a non-obstante clause and makes it clear that credit of whole of service tax paid on services specified in Sub-Clauses mentioned therein and particularly Sub Clause (zy) which is relevant in the instant case shall be allowed unless such service is used exclusively in relation to manufacture of exempted goods or providing exempted services. It is not in dispute that Rule has been omitted with effect from 16.05.2008. The period for consideration is prior to omission of such Rule. 9. Sub-Clause (zy) of Section 65(105) of the Finance Act, 1994 reads as follows: Section 65. Definition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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