2015 (3) TMI 137

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..... upra), CENVT credit is available on "inputs" and here we are discussing about the "input services". However, I find that the insurance cover on employees and on their dependents have no relation to the business activity of the appellant. Therefore, I do agree with the contention of the learned A.R. that the credit availed on the service tax paid on the "insurance service" is not admissible. For th .....

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..... 2(l) of the Cenvat Credit Rules, 2004. 2. The services in dispute are as under:- (a) Running and maintenance of barges and tugs, (b) Insurance services, (c) Horticultural services and (d) Canteen services 3. Heard both sides. 4. The learned Counsel for the appellant submits that all those services have been availed by the appellant in the course of their busin .....

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..... also drew my attention to the input service credit availed by the appellant on insurance service . He submits that the insurance cover has been taken for the employees and their dependents which have no relation to the manufacture of final products and their clearance to qualify as input service . Hence the credit availed by the appellant on the insurance service is not admissible. 6. Consi .....

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