2021 (12) TMI 1188

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....ax Department. The appellant maintained regular books of accounts and have been filing their returns (ST-3) regularly. In the course of audit for the period 2012-13 and 2013-14, it appeared to Revenue that the appellant have wrongly taken cenvat credit on input services - E-voting, Legal Fee, Chamber of Commerce, Soil Test, Medi-claim Policy, Jetty Policy and Lease Rent, as these appeared to be not specified category of services, under Rule 2(l) of Central Credit Rules, for cenvat credit. The Department called for records and details from the appellant vide notice dated 21.04.2015, and in reply appellant stating therein that the definition of input service is wide enough to include all business related services, which directly or indirectly....

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....rd to demand on E-voting service, observing that the credit has been rightly disallowed. As regards the other services being health insurance and life insurance policy, it was observed that these are specifically excluded from the definition of input services as per Rule 2 (l) of Cenvat Credit Rules, 2004. He also took notice that the amount relating to these two services totalling Rs. 90,937/- has already been debited/ reversed by the assessee in their cenvat account, before issuance of show cause notice. This fact of reversal was confirmed by the Commissioner (Appeals) from the concerned Division & Range office. With respect to cenvat credit of Rs. 13,708/- on fire insurance of jetty, the appellant have urged that the jetty was used by th....