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TMI Blog2021 (9) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011 - Since w.e.f. 1.4.2011 the service in issue clearly falls in the excluded category, therefore the Cenvat credit availed on these services is inadmissible to the Appellant whether without any additional premium or even if it is attributable to the family members only. When the language of the rule is clear and unambiguous and despite that assessee is not doing his part of obligation then the malafide is apparent and it cannot be termed as bonafide mistake. Therefore the extended period has rightly been invoked by the authorities concerned. The issue to be considered is whether the relevant information was placed before the department earlier and if so in what form, whether in a manner from which the issue at hand was clearly discer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AJAY SHARMA, MEMBER (JUDICIAL) Mr. Makrand Joshi, Advocate for the Appellant Mr. S.K. Hattangadi, Assistant Co0mmissioner, Authorised Representative for the Respondent ORDER This Appeal has been filed against the order dated 04/09/2018 passed by the Commissioner (Appeals-I), Central Tax, Pune in Order- in-Appeal No. PUN-EXCUS-001-APP-284/18-19. 2. The issue involved in this Appeal is whether the Appellants, who are engaged into manufacture sale of goods (Pumps), are eligible to avail Cenvat Credit of service tax on Group Medical insurance Policy for its employees and their family members w.e.f. 1.4.2011 in view of the amended definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 and if the ans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service as existing prior to 1.4.2011 and reduced the interest and penalty proportionately, but upheld the demand of ₹ 7,69,054/- pertaining to the period 2011-12 to 2012- 13 with proportionate interest and equal penalty. 4. Learned counsel submits that the order of both the authorities below goes beyond the show cause notice. He further submits that since premium does not alter with the number of dependants because it is same for all the employees, therefore in view of the decisions of this Tribunal in the matters of BNY Mellon International Operations (I) Pvt. Ltd. vs. CCE; 2016(45)STR 116 and BNY Mellon International Operations (I) Pvt. Ltd. vs. CCE; 2017(47)STR 290 respectively, the Cenvat Credit can be avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants. 5. I have heard learned counsel for the Appellants and learned Authorised Representative for the Revenue and perused the case records including the written submissions and case laws produced by the respective sides. The case laws cited by learned counsel in support of his submission that since premium does not alter with the number of dependants therefore it is permissible, are not applicable on the facts of the instant case as all those case laws pertain to the period prior to 1.4.2011 whereas in the instant matter the learned Commissioner already granted relief to the appellants so far as the period prior to 1.4.2011 is concerned. Rule 2(l), CCR, 2004 has been amended w.e.f. 1.4.2011 and from that date insurance has been br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession to invoke extended period for demanding the excess credit availed. 6. Now I have to see whether the lower authorities have traversed beyond the scope of the show cause notice while passing the orders. In the show cause notice Rule 2 (l) CCR, 2004 defining input service has specifically been extracted and thereafter it has been stated in the subsequent paragraph that in the light of input service definition above, service used by the manufacture, whether directly or indirectly, in or in relation to the manufacture of final products are considered as eligible input service, while in the instant case credit of service tax has been availed on insurance premium paid for dependants of employees and the same has no nexus with manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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