Cenvat credit admissibility for input services before April 2011 upheld on insurance, catering, housekeeping and related services.

Cenvat credit on insurance, outdoor catering, health and fitness, housekeeping, and event management services used before April 2011 was treated as admissible, following earlier Tribunal orders in the same appellant's favour on identical issues and coordinate bench decisions on similar services. On that basis, the denial of credit was not sustained and the demand was set aside.

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Issues: Whether Cenvat credit on insurance services, outdoor catering, health and fitness, housekeeping, and event management services for the period prior to April 2011 was admissible.

Analysis: The dispute related to denial of Cenvat credit on specified services used during the period prior to April 2011. The same appellant had already succeeded on identical issues for earlier periods before the Tribunal. The reasoning in those earlier orders, along with other coordinate bench decisions cited on similar services, was applied to the present demand.

Conclusion: The credit was held to be admissible for the period in dispute, and the impugned demand could not be sustained.

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