2017 (8) TMI 13

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....ri Parasjvamurthy N.K., Deputy Commissioner (AR). For the Respondent Per: S.S GARG These three appeals have been filed by the appellant against the common impugned order dated 31.07.2014 whereby the Commissioner (Appeals) has disposed of three Orders-in-Original and has held that the appellants are not eligible for cenvat credit of service tax paid on Rent-a-Cab service (for the period from Apri....

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....issioner. The details of the services and the period of dispute and the amount are mentioned herein below: Appeal Nos. E/23561/2014 E/23652/2014 E/23653/2014 Services on which the credit denied Insurance Service Pest Control Service Rent-a-Cab & Pest Control Services Period of dispute 2008-09, 2009-10 & 2010-11 September 2011, December 2011 & July 2011 January 2011 to July 2011 Credit....

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....ey have availed the credit after 01.04.2011 but the services were availed prior to 01.04.2011 and therefore denial of cenvat credit on Rent-a-Cab after 01.04.2011 upto July 2011 is well known. He further submitted that as far as service tax paid on Insurance Service is concerned, this also falls in the definition of 'input service' because the same is for the benefit of the employees and their fam....