2016 (12) TMI 979

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..... ppellant is eligible to avail the same. To this extent, impugned order is set aside. However, coming to the remaining disputed input services viz. tour operator service, repair and maintenance service and insurance service, matter is remanded back to the lower appellate authority to enable the appellant adduce necessary evidence in support of their claim that the same are not in the nature of s .....

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..... , AC (AR) For the Respondent ORDER Issue relates to denial of cenvat credit on various input services on the ground that they do not come within the ambit of eligible input service . Commissioner (Appeals) while allowing credit on security service has, however, held the Air Travel Agent s Service, Tour Operator Service, Renting of Immovable Property Service, Repair and Maintenance Serv .....

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..... tour purposes only which has not been indicated otherwise in the impugned order. 4. With regard to tour operator service, both the authorities below have denied the credit on the ground that the said service has been used for personal use of some of the employees of the appellant. At this point, Ld. Consultant says that that is not the case and, in fact, that was only utilized by the employees .....

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..... nsuring plant and machinery, lower appellate authority has denied the same on the ground that risk of coverage pertained to group medical insurance claim for dealers and spouses of the dealers of the appellant-company. 7. Ld. A.R reiterates the correctness of the impugned order. 8. For the reasons discussed above, I hold that air travel agent s service and renting of immovable property ser .....

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..... ated on interpretational matters, the penalty imposed under Rule 15 (1) of Cenvat Credit Rules is an over kill and hence set aside. It is made clear that the remand is only for the purpose of ascertaining eligibility of input service tax credit in respect of these three services. Appeal is disposed in the above terms. (dictated and pronounced in open court) - - TaxTMI - TMITax - Centra .....

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