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2017 (6) TMI 112 - AT - Service TaxRefund of cenvat credit - export of services - rent-a-cab services - General Insurance Services - Rule 5 of the CCR, 2004 - N/N. 27/2012-CE (NT) dated 18.06.2012 - denial on the ground that the said services are utilised for insuring the premises of the appellant and other properties of the appellant - Held that: - the travel was not for personal purpose or for leave, vacation or home travel concession. Thus, such travel undertaken by the employees are not used primarily for personal use or consumption of any employee. Therefore the exclusion part of the definition does not apply for the service availed for travel insurance of the employees in the present case. Therefore, the credit availed on such services is held to be eligible. The appellants are entitled for refund of the amount incurred on General Insurance Services and all other services except rent-a-cab services. Appeal allowed - decided partly in favor of appellant.
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