2018 (2) TMI 1772

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....f the Cenvat Credit Rules, 2004. 2. Heard the parties. Considering the fact that the issue involved is post 1.4.2011, therefore, all the services are taken up separately for consideration. 3. For group insurance and outdoor catering service, the contention of the Revenue is that these services are specifically excluded from the definition of Rule 2(l) of Cenvat Credit Rules as input service. Therefore, the appellant is not entitled to avail Cenvat credit. 4. I have gone through the definition of Rule 2(l) of the Cenvat Credit Rules, 2004, which is extracted below. "2(l) - 'input service' means- (i) services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-ta....

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....so far as they are used for -  (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by- (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person ; or ....