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TMI Blog2016 (4) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service. - Held that:- since the amount of disputed Cenvat credit of ₹ 6,76,214/- is prior to 01.04.2011, and in view of the fact that the phrase “activity relating to business” was specifically finding a place in the definition clause of “input service”, so, the appellant shall be eligible for Cenvat benefit on the disputed services. Since the appellant is not disputing the Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Central Excise and Service Tax, Raipur. The issue involved in this appeal relates to disallowance of cenvat credit of service tax paid on the taxable services, namely, Group Personal Accident Insurance (GPA) policy, General Insurance, Repair and Maintenance of Vehicles used for providing the taxable service, Vehicle Insurance Charges, Worksmen Compensation Insurance (WC) Policy and Outdoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d availed the input services for providing the output service and the services are in relation to the business activities of the appellant, the same should be considered as input service for the purpose of availment of cenvat credit. To support his stand that cenvat credit shall be available on the disputed services prior to the period 01.04.2011, the Ld. Consultant has relied on the judgment of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,214/- is prior to 01.04.2011, and in view of the fact that the phrase activity relating to business was specifically finding a place in the definition clause of input service , in my opinion, the appellant shall be eligible for cenvat benefit on the disputed services. The judgments relied on by the appellant squarely support the case for availment of cenvat credit. Since the appellant is not d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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