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TMI Blog2017 (3) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... which are otherwise eligible for the purposes of Rule 2 (l) ibid, are disbarred for “being used primarily used for personal use or consumption”. Penalty u/r 15(1) ibid - Held that: - the appellant had already reversed/paid ₹ 1,82,913/-, and that in any case, the entire dispute has emanated as account of differences in interpretation of eligibility of the said input services for the purpose of Rule 2 (l) ibid, I am of the considered opinion that no penalty under Rule 15(1) ibid should be imposed on the appellant. Appeal allowed - decided in favor of appellant. - ST/41004/2016 - 42406/2016 - Dated:- 7-12-2016 - Shri Madhu Mohan Damodhar, Technical Member Shri P.C. Anand, C.A, For the appellant Shri A. Cletus, ADC (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire Charges 21,108 Local trips, hire of vehicles for staff working on shifts 4 Insurance charges 19,565 Insurance premium paid for insuring company owned vehicles and personal accident polity for staff. 5 Money exchange charges 1,088 Purchase of foreign currency for overseas trips undertaken by company officials on company business. 6 Stay expenses 3,360 Paid to a hotel for conducting office meetings 7 Telephone reimbursement charges 98,517 Lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not taken cognizance of in the original/appellate proceedings. 5. Heard both sides and gone through the facts of case. The disputed services listed as above, in my considered opinion, they are very much eligible input services for the purpose of Rule 2 (l) ibid, for the reason that they are in the genre of eligible services of which examples have been given in the first part of the said definition and secondly, since none of the services are disbarred in the specific exclusions given in the second half of the definition, subject to such services not being used primarily for personal use or consumption etc. I therefore, find it proper to remand the matter for denovo consideration only for the limited purpose for determining whether an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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