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2017 (5) TMI 1461 - AT - Service TaxRefund claim - unutilised CENVAT credit - rejection of claim on the ground that amount attributable to medical policy taken for the employees is eligible for credit, however, the amount attributable to their family members is not admissible. In absence of documentary evidence with break up details, the credit as a whole on this service was held to be not admissible - Held that: - appellants have categorically declared that they are not recovering any such amount from the employees. The expenditure is borne by the appellants themselves. As such, we find that the claim of the appellant on this credit is sustainable. An amount of ₹ 5,89,322/- was denied as credit and refund was rejected, in respect of payments made for advertising service, designing service and event management service - Held that: - the appellants have arranged and availed these various services in connection with their business activities and considering the nature of their business and output service, we hold that the credits are available on such services as they are connected to their business of rendering taxable output service. CENVAT credit - security services provided to clients - parking area for interview and event of the appellant - outdoor catering services - rent-a-cab expanses - Held that: - Since the credit on various input services availed by the appellants were held to be eligible to them, we find that the original authority has to examine that claim for due sanction in terms of the provisions, under which the said claim was filed. The Original Authority directed to verify the claim filed by the appellant for sanction - appeal allowed by way of remand.
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