2019 (12) TMI 721

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..... Mallikarjuna Reddy A.R. for the Respondent. ORDER PER:P.VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. VIZ-EXCUS -001-APP-254-17-18 dated 27.02.2018. Heard both sides and perused the records. The appellants are a proprietary concern who sell motor cycles of bajaj group and also maintain them in their workshop. As they undertake the activity of maintenance and repairs....

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.... a penalty upon them under Rule 15(3) of CENVAT Credit Rules 2004 read with Section 78 of the Finance Act 1994. After following due process, the original authority has dropped the demand to the extent of Rs. 63,835/- being the amount of CENVAT Credit taken on insurance policies of employees working in the workshop during the year 2009-10 and 2010-11. He confirmed the remaining demand along with in....

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....ve been excluded from the definition of input service. While dealing with the matter pertaining to the period prior to 2011, Hon'ble High Court of Karnataka inthe case of Stanzen Toyotetsu India Pvt Ltd[2011(23)STR 444 (Kar)] has specifically held that the CENVAT Credit is admissible on such policies because providing insurance facilities to their employees is mandatory requirement under Employees....

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....er argued that it is a well settled legal position that for the period prior to 01.04.2011 when the definition of input service did not specifically exclude some services, every conceivable service used in business wass an "input service". He relied on the following case laws: 1) Kelly Services India Pvt Ltd Vs CCE & ST Gurgaon [2016(42)STR 748 (Tri-Del) 2) Sundaram Brake Linings....