2017 (3) TMI 470

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....lant is engaged in providing "Business Support Service". The issue involved in this appeal relates to disallowance and order for recovery of Cenvat credit to the extent of Rs. 4,13,239/- along with interest thereon and imposition of penalty under Rule 15(1) of Cenvat Credit Rules, 2004. The original authority upheld the proposal in the SCN. On appeal, the Commissioner (Appeals) allowed some of the....

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.... from the employees 3 Car Hire Charges 21,108 Local trips, hire of vehicles for staff working on shifts 4 Insurance charges 19,565 Insurance premium paid for insuring company owned vehicles and personal accident polity for staff. 5 Money exchange charges 1,088 Purchase of foreign currency for overseas trips undertaken by company officials on company business. ....

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....gned order. He however submits that input services which are used primarily for personal use and consumption of any employee is subsequently disbarred from Rule 2 (l) of the Rules. He drew my attention to para-3 of the order of the Commissioner (Appeals), wherein it has been indicated in the column "purpose of input services claimed by the appellant" that "purpose not stated". Accordingly, it is n....

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....ch services not being used primarily for personal use or consumption etc. I therefore, find it proper to remand the matter for denovo consideration only for the limited purpose for determining whether any of the aforesaid services, which are otherwise eligible for the purposes of Rule 2 (l) ibid, are disbarred for "being used primarily used for personal use or consumption". The original authority,....