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TMI Blog2025 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... AX, MUMBAI-II. [2024 (3) TMI 1407 - CESTAT MUMBAI [LB]], the insurance premium paid by the appellant in respect of the insurance policies taken for the employees and their family members can be considered as activity relating to business, for the period prior to 01.04.2011. Since the period involved in both the appeals is prior to 01.04.2011, it is found that the decision of the larger bench is squarely applicable to this case, hence the appeals are sustainable and need to be upheld. Mandap Keeper Services - HELD THAT:- Following the decision in M/s. Endurance Technologies Pvt Ltd. Vs. C.CEx., Aurangabad [2013 (8) TMI 601 - CESTAT MUMBAI], it is found that the appeals are sustainable. Conclusion - The services in question indeed qualified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the provisions of Finance Act, 1994. On appeal to Commissioner (Appeals) the appeals were dismissed. Aggrieved by the impugned Orders-in-Appeal dated 29.11.2019, these appeals were filed before the Tribunal. 3. The appellant in the appeal memorandum submitted that the dispute is prior to 01.04.2011, when the definition of 'input service' was amended to remove the word 'activities relating to business'. However, the definition of 'input service' as it stood during the period of dispute is as below: "input service" means any service- (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve a direct impact on the quality of services provided to the customers; to retain, motivate and optimize the performance of the employees incentives over and above the pay is provided by way of bonus, allowances, canteen facility, medical benefits etc., or any such aid/advantage which may stimulate the performance and efficacy of the employees; such benefits provided add to the cost of service of an organization and hence, it would be unfair to contend that such expenses incurred on employees, who form a part and parcel of the output service, have no relation to the output service rendered. 4. The learned counsel also relied on the following decisions/judgments: i. CCE Vs. Gold Star Alloys (India) Ltd.-2010-TIOL-1021-CESTAT-Bang. ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had not recovered the insurance premium from the employees and had themselves borne the expenditure. 48. Learned authorized representative appearing for the Department has placed reliance on the judgment of the Supreme Court in ALD Automotive Pvt. Ltd. Vs. The Commercial Tax Officer, now upgraded as the Assistant Commissioner (CT) & Ors. [2018-TIOL-385-SC-VAT]-2018-VIL-28-SC as also to the judgment of the Supreme Court in M/s. TVS Motor Company Ltd. Vs. The State of Tamil Nadu & Ors. [Civil Appeal No. 10560-10564 of 2018 decided on October 12, 2018]-2018-VIL-29-SC These decisions of the Supreme Court hold that input credit is merely a concession which has to be granted within the four walls of the Statute and cannot be claime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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