Disputed Services Eligible for Cenvat Credit: Tribunal Rules in Favor of Appellant

The Tribunal allowed the appeal, holding that the disputed services were eligible for Cenvat credit despite an amended provision. The appellant prevailed based on precedent cases, with the impugned order set aside and consequential relief granted.

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The dispute was about the availability of Cenvat credit for insurance coverage for employees and vehicles. The Revenue denied it citing an amended provision, but the Tribunal decided in favor of the appellant based on precedent cases. The services were deemed cenvatable even after 01.04.2011. The impugned order was set aside, and the appeal was allowed with consequential relief.

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