Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 340 - AT - Service TaxRectification of mistake - no finding was given on the ground dealing with nexus of Certain services such as General Insurance of Group, Medical policies and Outdoor Catering of export of services, therefore there is apparent mistake on record of the impugned order. - Held that:- General Insurance for group and Medical policies are in respect of employees of the Respondent as per the statutory provisions under Factory Act, and Industrial law. As regard outdoor catering, in various judgments, allowed Cenvat on outdoor catering services considering it as input services. As regard the issue that certain policies are in personal name and not of the assessee, I am of the view that though the certain bills were issued in the name of individual but the same was accounted for in the books of accounts of the appellant, merely because bills in personal name, it cannot be said that services not used by the respondent. Expenditure towards that bill was booked in the respondent's account, therefore in my considered view, the Cenvat credit is rightly admissible in respect of aforesaid services and therefore it has nexus with export services. In view of my above observations the Cenvat credit is admissible on the services and refund on the export services is adversely affected - Decided against Revenue.
|