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of <h1>Appellate Tribunal CESTAT Mumbai grants partial relief on CENVAT credit appeal for tax paid on specific services</h1> <h3>Idea Cellular Ltd Versus Commissioner of Central Excise Mumbai – II</h3> The Appellate Tribunal CESTAT Mumbai partly allowed the appeal regarding entitlement to CENVAT credit of tax paid on 'rent-a-cab service', 'club and ... CENVAT Credit - input services - rent-a-cab service - club and association service - insurance service - period between 2008-09 and 2011-12 - HELD THAT:- On ‘club and association service’, there are no new grounds other than that taken up during the adjudication proceedings. The adjudicating authority has concluded, and rightly so, that the utilization of that service could hardly be said to have been related to the business of rendering service. Insurance service - HELD THAT:- The appellant appears to have submitted the segregation of the premium attributable to the employees and to their families - the conclusion arrived at in the impugned order may require a fresh ascertainment - Matter requires remand. Rent-a-cab service - HELD THAT:- The contention that the payments made for ‘rent-a-cab service’ pertain to the period prior to the amendment in the definition of ‘inputs’ under CENVAT Credit Rules, 2004 has not been considered by the original authority. This is particularly relevant as the appellant had made a submission that the CENVAT credit had not been availed on the said service at any time after the amendment - matter requires remand. Appeal allowed in part and part matter on remand. Issues: Entitlement to CENVAT credit of tax paid on 'rent-a-cab service', 'club and association service', and 'insurance service' for the period between 2008-09 and 2011-12.In this judgment by the Appellate Tribunal CESTAT Mumbai, the appeal was made against an order-in-original dated 24th February 2014 regarding the entitlement to CENVAT credit of tax paid on 'rent-a-cab service', 'club and association service', and 'insurance service' availed between 2008-09 and 2011-12. The appellant contended that the 'rent-a-cab service' amount denied should have been allowed based on previous periods, citing a Tribunal decision. Regarding 'insurance service', it was argued that the adjudicating authority erred in segregating the claim arising from insurance of employees, and reliance was placed on Tribunal and High Court decisions. For 'club and association service', it was argued that the appellant benefited from an increase in market share. The Tribunal found no new grounds on 'club and association service' credit and agreed with the adjudicating authority that its utilization was not related to the business of rendering service. On 'insurance service', the Tribunal noted the segregation of premium and the need for a fresh ascertainment based on cited decisions. The contention that 'rent-a-cab service' payments were made before an amendment in the definition of 'inputs' under CENVAT Credit Rules, 2004 was highlighted. The Tribunal set aside the demand in the impugned order for 'insurance service' and 'rent-a-cab service', remanding the matter back for reconsideration, thereby partly allowing the appeal.
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