Input service credit for insurance, pest control and rent-a-cab services held admissible under Cenvat credit rules.

Cenvat credit of service tax paid on insurance service, pest control service and rent-a-cab service was examined under the definition of input service in the Cenvat Credit Rules, 2004. The Tribunal followed earlier decisions, including the assessee's own case, and held that denial of credit on these services was not sustainable. Credit on the disputed services was therefore held admissible in favour of the assessee.

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Issues: Whether cenvat credit of service tax paid on insurance service, pest control service and rent-a-cab service was admissible as input service.

Analysis: The disputed services were examined in the light of the definition of input service under the Cenvat Credit Rules, 2004 and the earlier decisions cited on behalf of the assessee. The Tribunal noted that the issue had already been covered in favour of the assessee in its own case and by other binding precedents. On that basis, the denial of credit on insurance service, rent-a-cab service and pest control service was not sustainable.

Conclusion: The issue was decided in favour of the assessee and cenvat credit on the disputed services was held admissible.

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