TaxTMI 
TaxTMI 
2026 (7) TMI 328
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....e. 2. The facts of the case are that the appellant had filed two applications seeking refund of unutilized cenvat credit for the period October 2012 to December 2012 for an amount of, for an amount of Rs.28,22,196/- and January 13 to March 13 for an amount of Rs.27,08,958/- in respect of services utilized for the rendering of exports services, in terms of rule 5 of the Cenvat Credit Rules 2004. 3. The said refund claim filed by the appellant were allowed in part by the adjudicating authority and disallowed an amount of Rs. 16,81,775/- Credit of Rs.8,42,229/- disallowed pertained to air travel agent service, accommodation, hotel and banking service and denied, on the grounds that such input services were not related with the output ser....
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....nt has however demonstrated by way of a statement placed at annexure 2, page 93 onwards that the impugned invoices did form a part of the background papers submitted at the time of filing of the refund claim. It is the learned advocate's contention that the impugned input services have been availed for provisioning of the output services and were used directly for rendering the taxable service. 6. The learned advocate has also drawn attention to rule 2 (l) of the Cenvat Credit Rules 2004 that define an "Input Service", as amended with effect from 1-4-2011, which inter alia reads as under and submits that in view of the definitions thereof, it is not appropriate for the authorities below to deny the said refund. INPUT SERVICE....
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.... (B) [services provided by way of renting of a motor vehicle), in so far as they relate to a motor vehicle which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health i....
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....long, the same does not fall within the exclusion clause of the definition under Rule 2(l) of Cenvat Credit Rules, the Appellant is eligible for credit. Rent a cab Services: The said services are said to be utilised for pick up and drop of the employees to the work place. Appellant being a remotely located service industry and employees being a key resource, it is the obligation of the Appellant to provide pick up and drop facilities to the employees. Air Travel Services: It was stated that the Appellant is rendering SAP implementation and support services. For the purpose its employees are required to travel to other countries which has generated convertible foreign exchange for the country. The services have been utilize....
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....e cannot be doubted in view of the explanation furnished, as to where the said services are indeed put to use. 11. Further as long as there is material on record to show that services were not consumed for personal usage but were actually used in the rendering of output service, their entitlement to credit cannot be questioned. This principle will hold good for all and any of the impugned services in question herein. 12. in so far as the insurance service is concerned, the assessee has also placed reliance on the decision of the Tribunal in the case of Hindustan Petroleum Corporation Ltd. Vs Commissioner of Central Excise (2025) 35 Centax 183 for the purpose of demonstrating their eligibility, wherein medical insurance was held to be ....