2018 (12) TMI 1479

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....te Tribunal (the Tribunal).   2. The Revenue urges the following questions of law for our consideration: "(a) Whether the Group Insurance Health Policy taken by the assessee for its employees, is an "input service" as defined under Rule 2 (1) of the Cenvat Credit Rules, 2004 and the CESTAT was right in allowing the CENVAT Credit on the same?   (b) Whether the Real Estate Agent Service to provide accommodation by the assessee to its employees, is an "input service", as defined under Rule 2(1) of the Cenvat Credit Rules 2004 and the CESTAT was right in allowing the CENVAT Credit on the same? (c) Whether the Event Management Service availed by the assessee for organizing events, is an "input service", as defined under Rul....

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.... Rules as existing till March, 2011, there was no exclusion of Insurance services from the definition of input services. Therefore, there is no reason to restrict the definition of input services as found in Rule 2(1) of the CENVAT Credit Rules. It also relied upon the decision of the Karnataka High Court in Commissioner of Income Tax v/s. Micro Labs Ltd 265 STR 383. (iv) We find that on a plain reading of the definition of input services in Rule 2(1) of CENVAT Credit Rules ,2010 as is in existence during the period from April, 2003 to March, 2011, the amounts paid to the Insurance Companies for Insurance of the employees is input service. This is particularly, so as there is no exclusion clause therein, as was provided by the amendment ....

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....ue stands concluded in favour of the Respondent-Assessee by the decision of the Coordinate Bench of the Tribunal in Gateway Terminals v/s. CST 39 STR 1027 and Tata Kirloskar v/s. C.C.Ex 47 STR 106 - where service tax paid to Real Estate Agent for obtaining their services in providing residential accommodation to its employees is eligible as CENVAT Credit. (vi) We find that the services of a Real Estate Agent is obtained by the Respondent. This for the purpose of allotting accommodation to its employees when posted at a particular station. This services would be covered by the definition of input services under Rule 2(1) of the CENVAT Credit Rules. These services enable the Respondent to keep its personnel available to provide services at....