2019 (1) TMI 1815

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....Shri S.B. Mane, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 22.02.2018 passed by the learned Commissioner (Appeals), CGST & Central Excise, Bhiwandi, wherein the original order was upheld and the appeals filed by the appellant were rejected on the ground that the taxable service namely, life/health insura....

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....ies India Pvt. Ltd. Vs. C.C.E., CUS. S.T., Hyderabad-II - 2017 (52) S.T.R. 186 (Tri- Hyd.) and Fiem Industries Ltd. Vs. Commissioner of C.EX., Chennai-III - 2016 (43) S.T.R. 470 (Tri-Chennai) to strengthen the case of the appellant that the disputed service is confirming to the definition of input service for the purpose of availment of Cenvat benefit. Further, the learned Advocate also relied upo....

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....er of Central Excise, Bangalaor - III- 2018 (4) TMI 149 - CESTAT Bangalore (Larger Bench), Empire industries Ltd. Vs. Commissioner of Central Excise, Mumbai-III- 2018-TIOL-228-CESTAT-MUM, Jayashre Polymers Pvt Ltd Vs. Commissioner of Central Excise & ST, Pune-I - 2018-TIOL-2046-CESTAT-MUM and S.K.D. Lakshmanan Firworks Industries Vs. C.C.E. & S.T., Tirunelveli - 2016 (42) S.T.R. 359 (Tri.-Chennai)....

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....sonal use or consumption of any employee. On perusal of the case records, I find that the nature of use of the disputed service has not been properly dealt with by the authorities below. Since, the definition on input service clearly excludes life insurance from its purview, when used for the personal benefit of the employee, in absence of ascertainment of actual use, it is difficult to address th....