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2014 (1) TMI 1201 - CESTAT MUMBAIWaiver of pre deposit - Insurance Auxiliary Service - Availment of CENVAT Credit - Held that:- Service is for providing group insurance policy, which is a part and parcel of the salary and perks given to the employees and, therefore, it would qualify as an eligible input service for CENVAT credit. As regards the Real Estate Agent Service, even though the appellant claims that it is towards part of the employees perks, there can be a dispute whether it is a service activity or a welfare activity. In the case of Event Management Service, the claim of the appellant is that the events are conducted to attract customers and to promote business of the bank, but from the nature of the events conducted, prima facie, we are not convinced that the events have been conducted to attract business for the bank. Buying movie tickets and supplying the same, by no stretch of imagination, can be considered to be promotion of business activities - Stay granted.
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