2017 (11) TMI 151

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....or the Respondent ORDER Per : S.S. Garg       The present appeal has been filed by the revenue against the impugned order dated 04.04.2013 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the appellant by holding that the appellant is eligible to take credit of service tax paid on Life Insurance Policy of the employees and on t....

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....Rules.  Show cause notices were issued for recovery of these ineligible Cenvat credit.  The demands raised were confirmed as below: Sl.No. Order-in-Original Period covered Amount involved Penalty under rule 15/section 11AC(1)(b) Insurance Vehicle 1 10/2009 05-06 to 08-09 7,59,967.00 83,309.00 8,43,276.00 2 92/2012 10-10 to 9-11 2,94,326.....

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....harges for vehicle arranged for transportation of employees.  As both these input services are not related to the manufacturing of the final product and therefore does not fall in the definition of input services. 6.  On the other hand, learned Counsel for the respondent defended the impugned order and submitted that the learned Commissioner after considering the definition of input s....

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....pport of her submission, she relied upon the decision of the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu India (P) Ltd. Vs. CCE, Bangalore 2011 (23) STR 444 (Kar), wherein the issue relating to availment of Cenvat credit on canteen services, transportation charges and group insurance health policies were involved.  The Hon'ble High Court of Karnataka in this case has held....