2016 (4) TMI 545

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.... PER S K MOHANTY: This appeal is directed against the impugned order dated 6.11.2015 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Raipur. The issue involved in this appeal relates to disallowance of cenvat credit of service tax paid on the taxable services, namely, Group Personal Accident Insurance (GPA) policy, General Insurance, Repair and Maintenance of Vehicl....

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....at Credit Rules, 2004 prior to its amendment from 01.04.2011. It is his submission that since the appellant had availed the input services for providing the output service and the services are in relation to the business activities of the appellant, the same should be considered as input service for the purpose of availment of cenvat credit. To support his stand that cenvat credit shall be availab....

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....tion of "Input Service". In the present case, since the amount of disputed cenvat credit of Rs. 6,76,214/- is prior to 01.04.2011, and in view of the fact that the phrase "activity relating to business" was specifically finding a place in the definition clause of "input service", in my opinion, the appellant shall be eligible for cenvat benefit on the disputed services. The judgments relied on by ....