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TMI Blog2018 (11) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT], as well as the decision of the Hyderabad Bench of CESTAT in Ramboll Imisoft Pvt Ltd. [2016 (6) TMI 1071 - CESTAT HYDERABAD], where it was held that the group insurance services availed for the benefit of employees qualify as input services - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.: E/40860/2018 - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not used directly or indirectly in the manufacture of finished goods and thus, it was ineligible input service to avail CENVAT Credit. Hence, a Show Cause Notice dated 01.12.2014 was issued and the adjudicating authority vide Order-in-Original dated 27.02.2017 confirmed the demand/recovery of the ineligible CENVAT Credit of ₹ 1,38,598/- under Rule 14 of the CENVAT Credit Rules, 2004 ( CCR f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has been decided in favour of the appellant in a plethora of cases. She relied on the following judgments in support of her contentions : C.C.E. Vs. Stanzen Toyotetsu India Pvt. Ltd. 2011 (23) S.T.R. 444 (Kar.) Hinduja Foundries Ltd. Vs. C.C.E. 2016 (42) S.T.R. 494 (Tri. Chennai) C.C.E. Vs. Carboline India Pvt. Ltd. 2016 (44) S.T.R. 623 (Tri. Chennai) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited supra. I find that this issue has been considered by this Bench in Optimus Global Service Ltd. (supra) wherein the Bench has held as under : 9.2 On the other hand, I find that this very Bench of the Tribunal has, in its Final Order in the case of Fiem Industries Ltd. Vs. C.C.E. Chennai III - 2016 (3) T.M.I. 1165 - CESTAT Chennai, considered an identical issue and has concluded as u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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