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TMI Blog2016 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. Regarding Membership fee paid to CII, it is found that the assessee is required to associate with these associations in order to be updated on issues relating to advancement of his business activities. Hence the payments made to these trade and business associations are eligible input service. In respect of subscription of appellant to TN Electricity Consumer Associations, I agree with Commissioner (Appeals). By respectfully following the ratio laid down by the Hon'ble High Courts in various cases, the assessee's appeal in respect of cenvat credit on input services, such as, house keeping services, group medical insurance policy and subscription to CII. Imposition of penalty - Disallowance of credit on input services - Hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax Credit 5 3 03.01.11 Confederation of Indian Industry Membership of clubs 80000 8240 4 23 03.11.10 T.N Electricity Consumer Assn. Membership of clubs 9000 927 4 45 29.12.10 United Insurance Co.Ltd. Group Mediclaim Policy 114000 11742 4 5 2, 20 38 10, 24 35 06.01.11 08.02.11 09.03.11 13.10.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible as input service. It has also been upheld by Hon'ble High Court of Madras in CCE ST LTU Chennai Vs Rane TRW Steering Systems Ltd. (supra). Similarly policy taken to provide medical coverage to the employees is also an eligible input service under rule 2 (l) of CCR 2004. This issue is also discussed by Hon'ble High Court of Karnataka in CCE ITU Bangalore Vs Micro Labs Ltd. (supra) and Hon'ble High Court has held that assessees are entitled to avail cenvat credit of the service tax paid for group medical policy and group insurance policy. Para 4 5 of the orders of the Hon'ble High Court are reproduced as under:- 4. Therefore, merely because these services are not expressly mentioned in the definition of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Hon'ble High Court of Bombay has rejected the contention of Revenue that services qualifying as an input service must be used in or in relation to the manufacture of final products and held that any service used in relation to business of manufacture of the final product would be an eligible input. 7. As regards, subscription to Tamil Nadu Electricity Consumer Associations, the counsel is not pressing for the relief. In respect of subscription of appellant to TN Electricity Consumer Associations, I agree with Commissioner (Appeals). By respectfully following the ratio laid down by the Hon'ble High Courts as mentioned above, I allow the assessee's appeal in respect of cenvat credit on input services, such as, house keep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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