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TMI Blog2012 (11) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... hem either for transportation of their employees or for transportation of goods which is an integral part of the business of appellant-firm. Therefore, the service tax paid on the insurance premium of such vehicles is an 'input service' as defined under Rule 2(l) - insurance of vehicle is in relation to the maintenance of the vehicles and is eligible for credit as input service X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant M/s. Manikgarh Cement, is eligible for CENVAT credit as 'input service' under Rule 2(1) of the CENVAT Credit Rules, 2004 or not? The department's view is that since maintaining and running of vehicles has nothing to do with the manufacturing activity and hence the same is not admissible. Accordingly CENVAT credit was denied by both the adjudicating and appellate authorities. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , such accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal". 4.2 As per this definition maintenance of vehicles, which are used for transporting employees of the company or for transportation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the Revenue reiterates the findings of the lower adjudicating and appellate authorities. 6. I have carefully considered the rival submissions. After hearing both the sides, I am of the view that the appeal itself can be disposed of at this stage. Therefore, after grant of stay against recovery of dues adjudged, I take up the appeal for consideration and disposal. 7. The definition of ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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