TaxTMI 
TaxTMI 
2022 (5) TMI 1038
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....Respondent ORDER The issue involved is whether the appellant is entitled for Cenvat credit in respect of Input Services namely construction services, fee for architectural structural works for factory plant building, group Medi-claim Insurance, Group personal accident insurance, insurance, motor car/vehicle insurance, labour charges for installation, testing & commissioning of components of VRV ....
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....ellant was not effectively rebutted by the Revenue and the Cenvat credit was denied by the lower authorities on the ground that construction service is excluded and appearing in the exclusion clause which were brought in the statute vide Notification No. 3/2011-CE (NT) dated 01.03.2011. On this basis the credit on Construction and Architectural services was denied. The credit in respect of group M....
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....refore, construction or architectural service if used for initial set up of plant will only be ineligible for Cenvat credit. Whereas as per facts in the present case, the services were used for repair and renovation hence, the credit in terms of inclusion clause of Input Service is admissible. 5. As regards the other services such as group Medi-claim Insurance, Group personal accident insurance, ....
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....- (a) CC & CCE, Guntur vs. Cholayil (P) Limited - 2013 (31) STR 29 (Tri.). (b) Lowe's Services India Pvt. Limited vs. CCT, Bangalore - 2021 (052) GSTL 0070 (Tri. Bang.) (c) H.E.G. Limited vs. CCE, Raipur - 2011 (21) STR 300 (Tri. Del.) (d) Mafatlal Industries Limited vs. CCE & ST, Ahmd. - 2020 (43) GSTL 562 (Tri. Ahmd.) 6. From the above judgments, it can be seen that Cenvat credit is all....