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TMI Blog2019 (6) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority has concluded, and rightly so, that the utilization of that service could hardly be said to have been related to the business of rendering service. Insurance service - HELD THAT:- The appellant appears to have submitted the segregation of the premium attributable to the employees and to their families - the conclusion arrived at in the impugned order may require a fresh ascertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sarangi, Joint Commissioner (AR) and Shri MP Damle, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal lies against order-in-original no. 24/ST/RN/Idea/M-II/13-14 dated 24th February 2014 of Commissioner of Central Excise, Mumbai II and pertains to the entitlement to CENVAT credit of tax paid on rent-a-cab service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tending beyond that pertaining to workforce was not acceptable. Reliance is placed on the decision of the Tribunal in PTC Software (India) Pvt Ltd v. Commissioner of Central Excise, Pune II [2014 (35) STR 632 (Tri. Mumbai)] and the decision of the Hon ble High Court of Karnataka in Commissioner of Central Excise, Bangalore II v. Millipore India Pvt Ltd [2012 (26) STR 514 (Kar.)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their families. In the light of the decision cited by the Learned Chartered Accountant, the conclusion arrived at in the impugned order may require a fresh ascertainment. Likewise, the contention that the payments made for rent-a-cab service pertain to the period prior to the amendment in the definition of inputs under CENVAT Credit Rules, 2004 has not been considered by the original author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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