2025 (2) TMI 102

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.... services etc. The appellants are registered under various categories of Services and discharging the service tax liability and filing returns. The appellants availed credit on certain input tax services used in relation to provision of their output services. 2. The Department on scrutiny of the returns filed by the appellant, had issued 2(two) show-cause notices dated 18.04.2011 and 19.10.2011 proposing to deny Cenvat credit availed on service tax paid for 'Mandap Keeper Services' in relation to their Annual Day celebrations and 'Mediclaim and personal accident policy' premium paid to the employees, along with interest under Section 75 and proposed imposition of penalties under Section 76 and 78 of the Finance Act, 1994.....

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....r capital goods and outward transportation upto the place of removal." Further, the appellant submitted that the services alleged to be ineligible for availing Cenvat credit were actually used by the appellant for the purpose of business and the definition of 'input service' as it stood during the period did not contain any express prohibition with regard to the same; further the definition of 'input service' not only covers services which are used directly or indirectly in relation to output service but also includes other services which have direct nexus or which are integrally connected with the business of rendering the services; the business entity cannot function without support and effort of its employees; the appe....

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....ecision of M/s. Endurance Technologies (P) Ltd. Vs. Commissioner of Central Excise, Aurangabad - 2013 (32) S.T.R. 95 (Tri.-Mumbai). 6. The learned counsel also relied on the decision in the case of M/s. Tata Teleservices (Maharashtra) Ltd. Vs. CST, Mumbai-II-2024-VIL-313-CESTAT-MUM-ST, wherein it has been held that:- "46. It would also be appropriate, at this stage, to refer to decisions of the Tribunal wherein Cenvat credit of the service tax paid on insurance policies for employees and the family members has been allowed: (i) M/s. Faurecia Interior Systems (I) P. Ltd. Vs. Commissioner of Central Excise, Pune-III [2015-TIOL-1073-CESTAT-MUM]-2015-VIL-3294-CESTAT-MUM-ST; (ii) EXL Service Com India; and ....