Appeals granted for CENVAT credit, except medical insurance. No penalties for duty evasion.

The appeals were partially allowed, with CENVAT credit granted on most goods and services except for medical insurance post-amendment. The denial of credit for medical insurance for employees was upheld due to its exclusion from the definition of input service. No penalties were imposed as there was no evidence of suppression to evade duty.

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Issues: Appeals against denial of CENVAT credit on certain goods and services.

Analysis:
1. Common Impugned Order: The appellants filed four appeals against the common impugned order passed by the Commissioner (A) denying credit on certain goods and services while allowing on others.

2. Identical Issue: Since the issue in all four appeals was the same, they were disposed of by a common order. The appeals covered different periods and amounts of CENVAT demand and penalties.

3. Facts of the Case: The appellant, a 100% EOU, availed CENVAT credit on inputs and services under CENVAT Credit Rules. A show-cause notice was issued for availing ineligible credit on inputs and services not related to final products. The original authority denied most of the credit and imposed penalties and interest.

4. Arguments: The appellant argued that all denied services qualified as input services under various Tribunal decisions. The Commissioner (A) wrongly denied credit on floor paint and other services, except medical insurance for employees.

5. Decision: The Commissioner (A) allowed credit on floor paint and other services, except medical insurance post-amendment. The denial of medical insurance credit was upheld due to the amendment excluding it from the definition of input service. No penalty was imposed due to lack of suppression to evade duty.

6. Operative Order: The CENVAT credit was allowed on most services, except for medical insurance for employees, in one of the appeals. The appeals were partially allowed, with a denial of credit only on medical insurance for employees.

7. Conclusion: The judgment upheld CENVAT credit on most goods and services, except for medical insurance post-amendment. The appellant's appeals were partially allowed, with credit denied only on medical insurance for employees.

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