Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 241 - AT - Service TaxRefund of unutilized credit availed on 'input services' in terms of Notification No. 5/2006-CE (NT) dated 14.03.2006 issued under Rule 5 of CENVAT Credit Rules 2004 - denial of claim as the details given in Foreign Inward Remittance Certificate (FIRC) were not tallied with the export documents & that 'Group Medical Insurance' applicable to the employees and the families could not be treated as 'input services' in respect of the 'Information Technology Services' exported by them - Held that:- The service tax paid on Group Insurance/Mediclaim Policy is eligible to be treated as 'input service' as decided in Stanzen Toyotetsu India Pvt. Ltd. 1/s. CCE, Bangalore-III [2008 (12) TMI 118 - CESTAT BANGLORE], Fiamm Minda automotive Ltd. Vs. CCE, Delhi-Ill [2011 (1) TMI 246 - CESTAT, NEW DELHI], Commissioner of Central Excise & Service Tax Versus Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] - in favour of assessee.
|