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2017 (2) TMI 18 - AT - Central Excise100% EOU - refund claim - cenvat credit - insurance service - catering services - employees health insurance services - time bar - Held that: - canteen services fall in the definition of input service and the appellant is entitled to claim refund of CENVAT credit in respect of outdoor catering services - as per the Board's Circular No.120/1/2010-ST dated 19.1.2010, there cannot be a different yardstick for establishing the nexus for taking of credit and for refund of credit - Similarly with regard to refund of CENVAT credit of service tax on general insurance services and employees group medical and health insurance services, these services are held to be input services as there is a mandatory requirement under the labour law to take insurance policies, credit allowed - refund allowed. Time bar - Held that: - as per the judgment of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. [1996 (12) TMI 50 - SUPREME COURT OF INDIA], it was held that for every kind of refund, the time limit as prescribed under Section 11B is applicable - refund of ₹ 5,66,916/- is time bared, and is rightly rejected. Appeal disposed off - decided partly in favor of appellant.
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