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2017 (2) TMI 538 - AT - Service TaxCenvat Credit - 100% EOU - Refund claim - rejection on the ground of nexus - telecommunication services - Insurance services - Held that: - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee when the address shows that of the company - refund allowed. Insurance services - Held that: - Though in the definition of input services it is mentioned that life insurance, health insurance etc., are excluded it is subject to the condition that such services are primarily for personal use or consumption of employee - None of the above insurance services can be said to be used primarily for personal use or consumption of employee - refund to be allowed. The appellant is eligible for refund - appeal allowed - decided in favor of appellant.
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