TaxTMI 
TaxTMI 
2017 (12) TMI 1491
X X X X Extracts X X X X
X X X X Extracts X X X X
.... issue involved in all the four appeals is identical, therefore, all the four appeals are being disposed of by this common order. The details of the appeals are given herein below: Appeal No. Period Cenvat demand Penalty E/20931/2017 Mar 2009 to Feb2013 1,54,462 154,462 E/20932/2017 Mar 2013 to Oct 2013 22,685 3,402 E/20933/2017 Nov 2013 to Aug2014 22,000 3,300 E/20934/2017 Sept 2014 to Aug 2015 5,329 799 TOTAL 2,04,476 1,61,963 3. Briefly the facts of the case are that appellant is a 100% EOU and manufacturer and exporter of tool holders falling under Chapter Subheading 8466 1010 of the Central Excise Tariff Act. They are availing CENVAT credit on inputs and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e appellant submitted that the impugned order denying the CENVAT credit on input viz., the floor paint amounting to Rs. 9,635/-, whereas before the Commissioner (A), it was Rs. 13,163/- is wrong and illegal. He further submitted that all the services on which the CENVAT credit has been denied fall in the definition of input service as they were used in or in relation to the manufacture of goods which were exported and all the services were utilized in connection with the business. He further submitted that all these input services have been held to be input services by various decisions of this Tribunal and the following tables shows the nature of services and relied upon case laws: Description of service Nature of usage of the servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ormation technology software services Service tax paid towards procurement of software and software services for business use. 19,405 CCE Vs. Stanzen Toyotetsu India (P) Ltd., 2011 (23) S.T.R. 444 (Kar.) DSCL Sugar Vs CCE, Lucknow 2012 (28) STR 559 (Tri- Delhi) M/s BIRLA CORPORATION LTD, 2014-TIOL-05-CESTAT-DEL M/s HINDUSTAN ZINC LTD., 2014-TIOL-855-CESTAT-DEL RELIANCE INDUSTRIES LTD.2016 (45) S.T.R. 383 (Tri. - Mumbai Insurance- Assets It is important to have assets insured as any damage to them will result in irrevocable losses to the assessee. - 21347 20,175 18,931 1,754 CCE Vs. Stanzen Toyotetsu India (P) Ltd., 2011 (23) S.T.R. 444 (Kar.) DSCL Sugar ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... given to the employees in terms of the ESI Provisions but he has failed to bring on record in the form of invoice to prove that this medical insurance to the staff was provided as per the ESI Provisions. On the other hand, the learned AR submitted that by amendment in the input service w.e.f 1.4.2011, medical insurance has been specifically excluded and in the present case also the period is after the amendment and therefore, the appellant is not entitled to the CENVAT credit of the same. This argument of the learned AR has a force and I find the period is after 1.4.2011 and this is specifically excluded by the definition of input service and therefore, I deny CENVAT credit on this medical insurance given to the employees. Since there was ....