TaxTMI 
TaxTMI 
2026 (9) TMI 411
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....he facts are that the appellant M/s. Jeeves Information Systems Pvt. Ltd. were issued with a show-cause notice dated 22.05.2020 denying cenvat credit on Group Mediclaim Policy and Group Personal Accident Policy for the period April 2015 to June 2017 on the ground that they were specifically excluded as per the definition of 'input services' in Rule 2(l)(C) of Cenvat Credit Rules, 2004, hence they were not eligible for the cenvat credit. Therefore, both the original authority and the adjudicating authority denied the cenvat credit based on the both merit as well as on limitation. Aggrieved by this, the appellant is in appeal before this Tribunal. 3. Learned counsel submits that appellant is into providing information technology services a....
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.... understanding the issue, the definition of 'Input Services' as defined under Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 01.04.2011 is reproduced below: "4. The appellant is a service tax provider and avails Cenvat credit on the inputs and input services under Cenvat Credit Rules (CCR), 2004. Rule 2(l) of the CCR defines the 'input service' as follows : "(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to settin....
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....cle 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 insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee." 7. As seen from the above Clause (C), what was denied is life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are ....
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....tain the Insurance Policy covering the risk of the employees. The Employee State Insurance Act takes care of the health of the employees also and casts an obligation on the employer to provide insurance services. Under these circumstances, this Group Insurance Health Policy though is also a welfare measure is an obligation which is cast under the Statute that the employer has to obey. Section 38 of the Employees State Insurance Act, 1948, mandates that subject to the provisions of the Act, all employees in factories or establishments to which this Act applies should be insured in the manner provided by this Act. May be the employees also have to contribute but the employer is under an obligation to take an Insurance policy and contribute hi....