2018 (9) TMI 741

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....ndent : Sh. K. Poddar, P. Juneja, DR ORDER PER: V. PADMANABHAN 1. The issue involved in these four appeals is identical and hence these appeals are decided through this common order. These appeals cover the disputed period from April, 2011 till June, 2015. The appellant has several manufacturing units situated at different parts of the county and are engaged in the manufacture of soap and deter....

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.... the appellant and Shri K. Poddar, and P. Juneja, Ld. DR for the Revenue. 4. The arguments advanced by the Ld. Consultant are summarized below:- i. The lower Authority has denied the Service Tax by contending that the services fall within the exclusion provided in 2(l) (C). But he argued that these services would be excludible only when such services are used primarily for personal use or consu....

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....des and perusal of record, it is seen that the Cenvat Credits have been disallowed by the lower authority, vide the impugned order, by observing that the services fall within the exclusion category specified in Rule 2 (l) (C). This exclusion clause disallows the Cenvat Credit in respect of certain specified services such as Membership of Club, Life Insurance etc when such services are used primari....