2018 (10) TMI 839

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....ent : Shri. S. Govindarajan, AC (AR) ORDER The appellant is a provider of General Insurance Service. For the period under dispute i.e., April, 2014 to March, 2015, the appellant had availed various services like re-insurance, maintenance, cleaning, security, accommodation, etc., and wherever eligible, the appellant had availed credit of tax paid that was utilized against the output service t....

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.... (iii) The only requirement in terms of Rule 2(l) for availing CENVAT Credit being that the input service should have been utilized for providing output services, the said input services are not barred under the exclusion clause of Rule 2(l), etc. 3.2 Ld. Advocate also took me through the findings of the Commissioner (Appeals) at page 4 paragraph 7 of the impugned Order where the Ld. Commiss....

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....s. C.C.E., Pondicherry - 2018 (10) G.S.T.L. 172 (Mad.) Ld. Advocate also contended that cleaning is essential in order to upkeep the atmosphere and to ensure a safe and healthy atmosphere to the employees of the appellant. This, according to the Ld. Advocate, was very much essential since it has a direct nexus with the business of the appellant. 4. Per contra, Ld. DR submitted that by Final ....