2019 (2) TMI 584

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.... Credit Rules. 2. Briefly the facts of the present case are that the appellants are registered under service tax for manpower recruitment agency / telecommunication services / Business auxiliary Service / Business Support Services. During the course of audit by the internal audit officers of the Service Tax Commissionerate, it was observed that the appellant had availed ineligible cenvat credit on some of the input servies which did not have any nexus with the output services provided by them. thereafter a show-cause notice was issued for the period from April 2012 to March 2013. After following the due process, the Additional Commissioner partly allowed the CENVAT credit on various input services and partly disallowed. Aggrieved by the sa....

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....al insurance service relates to the insurance premium paid to safeguard the estates / buildings / property etc. against various risks such as fire and burglary. 5. On the other hand, the learned AR defended the impugned order and submitted that the impugned services do not fall under the definition of input service as the same is not related to output service. 6.1. After considering the submissions of both parties and perusal of the material on record, I find that in respect of these services, the appellant has placed reliance upon various decisions in which each service is squarely held as input service. More over the nature of service received and its use also show that the stand taken by the Revenue that there is no nexus between the i....