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2014 (12) TMI 498 - AT - Service TaxRefund of the Service Tax - Cenvat credit - Input services - Held that:- As regards the rejection of refund pertaining to Service Tax paid on group insurance policy, which also includes members of the family of the employee, the issue has already been settled in favour of the appellant in the cases of Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] and Stanzen Toyotetsu India (P) Ltd., cited [2008 (12) TMI 118 - CESTAT BANGLORE] decided by the Hon’ble High Court of Karnataka. Therefore, the appellant is rightly entitled to take credit of Service Tax paid on insurance premium on group insurance policy as the said service is an eligible input service and we hold accordingly. As regards the Service Tax paid on car parking rentals, the car parking is part of the business premises of the appellant and is a business expenditure. Therefore, it is an eligible input service as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. The Hon’ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that any input service which has a nexus with the business of manufacture or relating to business would get covered under the term ‘input service’ under Rule 2(l) of the Cenvat Credit Rules and accordingly Cenvat credit on such services would be available. In view of the above we are of the considered view that service tax paid on car parking rentals is an eligible input service under Rule 2(l) of the Cenvat Credit Rules and consequently the appellant would be eligible for refund of the same under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-S.T., dated 14-3-2006. As regards the credit relating to services for which the input invoices were not produced, the appellant is directed to submit the same before the adjudicating authority to consider their eligibility to the credit and the consequential refund in accordance with law - Matter remanded back - Decided in favour of assessee.
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