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TMI Blog2017 (12) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... laxmi TMT Pvt. Ltd. are in appeal against denial of Cenvat Credit on input service and imposigion of penalty and interest. 2. Ld. Counsel for the appellant argued that they had been denied Cenvat Credit availed in respect of insurance of cars, tractors, group personal accident insurance and insurance of their employees. Ld. Counsel relied on the decision of the Tribunal in the case of Hindustan C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as they relate to a motor vehicle which is not a capital goods; or (BA) (specified in sub-clauses (d) and (zo) clause (105) of Section 65 of the Finance Act, in so far as they relate to a motor vehicle which is not a capital goods,) old (specified in sub-clauses (d) and (zo) of clause (105) of Section 65 of the Finance Act), except whey use by (a) A manufacturer of a motor vehicle in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession, when such services are used primarily for personal use or consumption of any employe"). 4.1 The appellants have not shown as to how the services availed in respect of insurance of vehicles is not covered by the exclusion clause. The definition of input service at the material time excluded the following: "(B) services provided by way of renting of a motor vehicle, in so far as they relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of any employee'. Thus to examine if the credit is admissible or not, it has to be first ascertained if the vehicle was capital goods or not. Similarly, while ascertaining the admissibility of credit on insurance service, it has to be first ascertained if the said service was used primarily for personal use or consumption of any employee. I find that lower authorities have not given any fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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