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TMI Blog2024 (7) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... in the definition. Service like accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services etc are activities that are related to the pre and post manufacturing and clearance of the goods. They do not have any restriction for availment with regard to the place of removal or else the definition of input service would be rendered redundant in as far as these services are concerned. In fact as per explanation (BA) to rule 2(l), service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle alone is not included. Since the impugned services are neither for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 3. I have heard Ld. Counsel Ms. Varshini for the appellant and learned Authorized Representative Shri Anoop Singh for the respondent. 3.1 The Ld. Counsel for the appellant submitted that during the period under dispute, the appellant had made payments towards insurance premium in respect of the Product Liability Insurance purchased by them. The risks covered under the insurance policy include product liability, product guarantee, financial loss and product recall insurance for Brake Linings, Disc Pads, Clutch Facings and Railway Brake Blocks. The appellant had incurred the said expenses in order to bear the financial loss if any that may occur due to defects in the finished products manufactured and cleared by them. The department was of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services etc are activities that are related to the pre and post manufacturing and clearance of the goods. They do not have any restriction for availment with regard to the place of removal or else the definition of input service would be rendered redundant in as far as these services are concerned. In fact as per explanation (BA) to rule 2(l), service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle alone is not included. Since the impugned services are neither for personal consumption of staff nor are general insurance which relates to a motor vehicle, inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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