https://www.taxtmi.com/caselaws?id=247613 The Court allowed the Revenue's appeal, ruling in favor of the Revenue and setting aside the Tribunal's judgment. It held that the insurance services for residential colony buildings did not qualify as input services under the Cenvat Credit Rules. The Court emphasized that the definition of 'input service' was exhaustive and excluded services like security and catering provided voluntarily by the manufacturer. Consequently, the assessee was not entitled to Cenvat credit for the Service Tax paid on insurance services for vehicles used exclusively by residents. en-us Fri, 30 Sep 2011 00:00:00 +0530 Fri, 16 May 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247613 The Court allowed the Revenue's appeal, ruling in favor of the Revenue and setting aside the Tribunal's judgment. It held that the insurance services for residential colony buildings did not qualify as input services under the Cenvat Credit Rules. The Court emphasized that the definition of 'input service' was exhaustive and excluded services like security and catering provided voluntarily by the manufacturer. Consequently, the assessee was not entitled to Cenvat credit for the Service Tax paid on insurance services for vehicles used exclusively by residents. Case-Laws Service Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247613