2018 (5) TMI 1498

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....Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. AHM-EXCUS-000-APP-019-2017-18 dated 13.07.2017 passed by Commissioner (Appeals) of Central Excise-Ahmedabad-I. 3 .The short issue involved in the present appeal is: whether the appellant are entitled to credit of service tax paid on various insurance policies, namely, Medical Insurance, Accidental insur....

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.... No A/10401/2018 dated 20 02 2018. Also, he submits that the credit of service tax paid on various staff welfare policies is also admissible to credit. 5. Ld. AR for the Revenue submits that after 01.4.2011 the definition of 'Input Service' has been amended and insurance policies on Motor Vehicle is no more an input service and hence not admissible to credit.It is his contention that credit avail....