2017 (8) TMI 13

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..... or maintaining the clean environment in a particular factory and to protect the properties of the company - the issue of availment of credit on Insurance Service and Rent-a-Cab Service has been settled in favour of the appellant in their own case by this Tribunal in SKF Technologies (I) Ltd. Vs. CCE, Bangalore [2013 (12) TMI 329 - CESTAT BANGALORE] - credit allowed - appeal allowed - decided in fa .....

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..... eading 84842000 of the schedule to the Central Excise Tariff Act, 1985 and are availing cenvat credit as per Cenvat Credit Rules 2004. During verification of the records of the appellants by the Department, it was noticed that the appellant had availed cenvat credit of service tax paid on certain services which appeared to be services that do not fall under the purview of input services and in n .....

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..... 11 to July 2011 Credit denied Rs.1,13,925/- + ₹ 3,64,822/- Rs.4,120/- Rs.3,47,230/- Penalty imposed Rs.1,13,925/- + ₹ 3,64,822/- Rs.1,000/- Rs.1,00,000/- 2. Heard both the parties and perused the records. 3. Learned counsel for .....

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..... as far as service tax paid on Insurance Service is concerned, this also falls in the definition of input service because the same is for the benefit of the employees and their families and the company has paid one premium which includes the mediclaim for the employee or families. He also submitted that the service tax paid on Pest Control Service falls in the definition of input service' be .....

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..... ings of the impugned orders. 5. After considering the submissions of both the parties and the judgments cited at bar, I am of the opinion that the issue is squarely covered in favour of the appellant by the decisions cited supra and therefore, I allow all the three appeals with consequential relief, if any. (Operative portion of the Order was pronounced in open Court on 12/04/2017 ) - .....

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