2017 (7) TMI 720

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....14, they availed credit of service tax to the extent of Rs. 6.03 lakhs (approx.), in respect of premium paid to insurance taken for workers at site. Revenue objected to such availment of credit on the ground that the definition of "Input Services" was amended with effect from 01.04.2011 and Insurance Services were specifically excluded from the definition of "Input Services". In as much as, the period involved in the present case is subsequent to 01.04.2011, the appellants were not entitled to avail the credit. 3. On the basis of the above, proceedings were initiated against them by way of issuance of show-cause notice resulting in passing of the present impugned order vide which the credit of Rs. 6,03,808/- stands denied along with the ....

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....es Act, 1948 requires providing of Insurance Service. 6. After carefully considering the submissions made by both sides and after going through the impugned orders, I find that the dispute relates to availment of Cenvat credit of service tax paid on the Insurance Service taken by the appellant for their workers at site. Admittedly, such Insurance Services have to be provided by an assessee in terms of the Employees State Insurance Act, 1948 and are for the welfare of the employees. The said services have also been held to be eligible input service for the purpose of availment of credit by various decisions of the higher courts. 7. However, the crux of the matter in the present appeal is, as to whether such services continued to be cov....

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....aid conclusion, in as much as, expression "and" used between two expressions "Health Insurance" and "travel benefits" is a disjunctive and is not required to be read along with the expression Insurance". The exclusion clearly mentions various services including the Life Insurance and Health Insurance Services as not covered by Input Services. Similarly, the travel benefits extended to the employees at the time of Leave or Home Travel Concession also stands excluded. There is no warrant to read excluded Health Insurance Services with the travel benefits for leave etc. As such, the contention of the learned advocate that it is only those Health Insurance Services, which are extended during leave, stands excluded, cannot be appreciated and acc....