2019 (5) TMI 1137

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....rance, group insurance medi-claim service, staff welfare and travel expenses. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri V.S. Manoj appeared and argued the matter. He submitted that the period of dispute is between October 2010 and September 2011. That prior to 1.4.2011 the definition of input services had a wide ambit as it included the words "activities relating to business". Hence all the services which have been availed prior to 1.4.2011 would be eligible for credit as these services were used for providing output service of the appellant. 2.1 With reg....

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....he High Courts as well as Tribunal which have consistently held that almost all the services narrated above are eligible for credit as it is availed for the business of manufacture / for providing output service. Therefore, I hold that the credit availed in respect of the services prior to 1.4.2011 would be eligible. 5.1 Now coming to post 1.4.2011, the definition of input services was amended so as to include certain exclusion clauses. As per clause (B) for definition of input services, the services provided way of renting of motor vehicle would be eligible only if the vehicle is capital goods for the service provider. In the present case, there is no evidence adduced by the appellant that the renting of motor vehicle was capital goods fo....