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TMI Blog2018 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ot payable - interest is not chargeable. Appeal allowed in part. - E/87046/16 - A/92169/2017 - Dated:- 24-11-2017 - Shri Ramesh Nair, Member (Judicial) Ms. Mansi Patil, Advocate - for Appellant Shri Ajay Kumar, Addl. Commr. (A.R) - for Respondent ORDER The issue involved is that whether the service tax paid on medical insurance premium for health insurance is admissible for cenvat credit or otherwise. 2. Ms. Mansi Patil, Ld. Counsel appearing on behalf of the appellant submits that the period involved is April 2014 to September 2014 w.e.f. 1.4.2011, the definition of input service has undergone the change where certain services were excluded, however as per Clause (C) of Rule 2(l) of Cenvat Credit Rules, the he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal [but excludes]- (A) ......................... (a) ............. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit wrongly taken or erroneously refunded . - Where the CENVAT credit has been taken and utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of sections 11A and 11AA of the Excise Act or sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries. From the above Rule it can be seen, the interest is chargeable only when the cenvat credit is taken as well as utilized therefore merely by taking credit and without utilization the interest under Rule 14 is not payable. As per the submission the appellant have been maintaining the cenvat balance which is much more t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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