TMI Blog2021 (12) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004 - credit denied on the ground that under the amended definition of Input Service, Group Mediclaim and Group Accident Policies were specifically excluded for consideration as input service. Group Mediclaim Insurance - Group Personal Accident Insurance - HELD THAT:- The CBEC vide Circular No.943/4/2011-CX dated 29.04.2011 had clarified that if the provisions of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant did not press for the stand taken in this appeal for allowing the cenvat benefit. Thus, there are no infirmity in the impugned order insofar as the credit on those services was denied to the appellant. Accordingly, the appeal of the appellant to such extent is dismissed. The appeal filed by the appellant is partly allowed. - Service Tax Appeal No. 89490 of 2018 - FINAL ORDER NO. A/87394 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities relating to business was specifically finding place and as such, such credit availed by the appellant should be considered as input service. However, he has denied the credit for the period 2011-12 on the ground that under the amended definition of Input Service, Group Mediclaim and Group Accident Policies were specifically excluded for consideration as input service. With regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat benefit cannot be sustained. Therefore, the impugned order denying the Cenvat benefit on Group Mediclaim Insurance, Group Personal Accident Insurance, is set aside and the appeal to such extent is allowed in favour of the appellant. 4. With regard to the other services namely insurance on Commercial Vehicle, Insurance on Contractor s Plant Machinery and Insurance on Private Cars, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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