TMI Blog2018 (6) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Raju, Member (Technical) Shri S.S. Gupta, C.A. for appellant Shri M. Suresh, Dy. Commr (AR) for respondent Per: Ramesh Nair Shri S.S. Gupta, learned C.A. appearing on behalf of the appellant submits that there were two appeals filed by the appellant bearing No. ST/90153/2014 and ST/90152/2014 against a common order-in-original No. 67-68/ST-II/RS/2014 dated 28.08.2014 passed by Commissioner of Service Tax, Mumbai II. The present appeal could not be disposed of due to the reason that the same was not listed along with the Appeal No. ST/90153/2014 on 12 th January 2018. Since the entire issue has already been decided including the issue in the present appeal, therefore, this appeal also needs to be disposed of on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly available to them and that the credit post march' 2011 of ₹ 2,73,501/- has been reversed. The adjudicating authority held that the Health Insurance Policy (Mediclaim) for the employees is not an input service for the Appellant for providing their output services viz. Erection, Commissioning or Installation Service, Consulting Engineering Service, Commercial or Industrial Construction Services and Renting of immovable property service. Consequentially the credit is not available. He thus ordered for recovery of credit by confirming the demand. Also imposed penalty u/s 78 of the Finance Act and penalty of ₹ 2,73,501/- under rule 15 (1) of Cenvat Credit Rules, 2004. Hence the present appeal by the Appellant. 2. Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the findings of the impugned order. 4. Heard both the sides and perused the records. The Appellant has already reversed the credit pertaining to the period after March 2011. In case of credit availed on impugned services prior to March 2011, we are of the view that credit is available on impugned services viz. Mediclaim and Health Insurance Services as held by the Hon'ble High Court in cases supra. Further we find that the Tribunal in case of BNY MELLON INTERNATIONAL OPERATIONS (l) P. LTD 2017 (47) S.T.R. 290 (Tri. - Mumbai) has allowed the credit and held as under: 5. As regards the Cenvat credit availed on the service tax paid on insurance services, the lower authorities have denied the 4 ST/90153/2014 refund only on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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