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TMI Blog2019 (1) TMI 1815X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of input service has excluded life insurance service, when the same are used/utilized primarily for personal use or consumption of any employee. The nature of use of the disputed service has not been properly dealt with by the authorities below. Since, the definition on input service clearly excludes life insurance from its purview, when used for the personal benefit of the employee, in absence of ascertainment of actual use, it is difficult to address the issue in hand, whether the credit should be extended or not. The matter is required to be examined at the original level for correct appreciation with regard to fulfilment of the requirement of the above statutory provision - Appeal allowed by way of remand. - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Fiem Industries Ltd. Vs. Commissioner of C.EX., Chennai-III 2016 (43) S.T.R. 470 (Tri-Chennai) to strengthen the case of the appellant that the disputed service is confirming to the definition of input service for the purpose of availment of Cenvat benefit. Further, the learned Advocate also relied upon the Circular No. 943/4/2011-CX. dated 29.04.2011 and Circular No. 334/3/2011-TRU. dated 28.02.2011 in support of the above stand. 3. On the contrary, the learned AR appearing for the Revenue reiterated the findings recorded in the impugned order and further submitted that the consideration paid to the insurance company by the appellant was towards the benefit of the employees. He also submitted that the requirement of Rule 9 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce service, when the same are used/utilized primarily for personal use or consumption of any employee. On perusal of the case records, I find that the nature of use of the disputed service has not been properly dealt with by the authorities below. Since, the definition on input service clearly excludes life insurance from its purview, when used for the personal benefit of the employee, in absence of ascertainment of actual use, it is difficult to address the issue in hand, whether the credit should be extended or not. Hence, I am of the considered view that the matter is required to be examined at the original level for correct appreciation with regard to fulfilment of the requirement of the above statutory provision. 6. Therefore, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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