TaxTMI 
TaxTMI 
2015 (7) TMI 231
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.... July 2010 to December 2010 on the observation that the appellant was availing and utilizing Cenvat credit on input services particularly insurance auxiliary services - general insurance. It further appeared to the Revenue that the appellant has availed and utilized Cenvat credit of Service Tax paid on premium paid to insurance companies for group insurance/insurance of their employees including retired employees/mediclaim under category of 'insurance auxiliary services-general insurance'. Accordingly, it was proposed to disallow the Cenvat credit availed in respect of the insurance premium so paid and it appeared to the department that the premium paid by the appellant in respect of group insurance/insurance of their employees including re....
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....n demonstrate that the advertisement services availed have an effect of or impact on the manufacture of the final product. Therefore, the manufacturer is entitled to avail the credit of the Service Tax paid by him. Once the cost incurred by the service has to be added to the cost, and is so assessed, it is a recognition by Revenue of the advertisement services having a connection with the manufacture of the final product. This test will also apply in the case of sales promotion. The appellant further relies on the ruling of this Tribunal in the case of Millipore India Ltd. v. CCE, Bangalore-II reported in 2009 (236) E.L.T. 145 (Tri.-Bang) = 2009 (13) S.T.R. 616 (Tri.-Bang.), wherein this Tribunal held that Cenvat credit of Service Tax on in....
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....x so paid. The Hon'ble High Court also noticed that the definition of 'input service' is too broad and the same is inclusive. It is further held that what is contained in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection therewith would form part of the input services. Accordingly, the appellant prays for allowing the appeal. 2. The learned AR relies on the impugned order. The learned AR further submitted that in the case of Millipore India (supra), insurance premium for retired employees was not an issue. He further points out from the ruling in the case of Coca Cola (supra), at para 27, that the use of the word 'activities' in the phrase 'activities relating to bus....