2018 (11) TMI 1460

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....gainst denial of CENVAT Credit of certain services received by them in relation to general insurance, repair and maintenance of motor vehicles and those utilized for staff welfare. 2. Learned C.A. for the appellant argued that they are not contesting the demand confirmed in respect of services used for staff welfare. He pointed out that two show-cause notices were issued, one for the period 2010 ....

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....ve no nexus with the output service provided by the assessee and are specifically excluded from the definition of "input service". I therefore find that the CENVAT credit availed and utilized in respect of services covered by the show-cause notice dated 14.10.2015 is inadmissible as per the provision of Rule 2(1) of CENVAT Credit Rules, 2004. The assessee vide letter dated 17.11.2015 has submitted....

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.... this case appellant stated that they were eligible to avail/take CENVAT credit on the various employees and business related insurances charges as per the definition of the input service given in the Rule 2(1) of CENVAT Credit Rules, 2004 and AA without analyzing the changes made in the definition of input service, denied the said credit. In the finding portion of the OIO it is seen that AA has f....

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....para 25 onwards in respect of these very services. 4. I have gone through the rival submissions. I find that the Order-in-Original confirms the demand without given any specific finding on the admissibility/inadmissibility of individual services covered by the impugned show-cause notice by observing that the assessee had admitted the liability and paid the same along with interest. The assessee h....