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2018 (9) TMI 499 - AT - Service TaxRefund of unutilized CENVAT Credit - most of the output services were being exported by the appellant/ assessee - input services - insurance premiums - Time Limitation - Held that:- The issue of availment of input service credit on the service tax paid by them on the insurance premiums on group insurance policy for their employees including the Directors is already covered by this Tribunal’s order in their own case M/S EXL SERVICE. COM (INDIA) PVT. LIMITED VERSUS CCE & ST, LTU [2017 (5) TMI 1461 - CESTAT NEW DELHI], where it was held that the appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said service is an eligible input service - refund allowed. Time Limitation - Held that:- Demand is hit by period of limitation as the department has always been aware about the practice being followed by the appellant/assessee - there are no valid reasons for invoking the extended time proviso under Section 73 of the Finance Act, 1994 - demand is also barred by period of limitation. Appeal allowed - decided in favor of appellant.
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