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2018 (10) TMI 93 - AT - Service TaxCash refund of accumulated CENVAT Credit - export of output services - input services namely, Group Mediclaim Top-up Policy - Rule 5 of the CENVAT Credit Rules, 2004 - Held that:- There is no dispute of the fact that the top-up Mediclaim policy is in addition to the regular Mediclaim policy extended by the appellant to its employee and the amount of Service Tax has been paid by the appellant on the premium amount of the top-up policy. Learned AR for the Revenue has disputed the fact that nowhere in the impugned order it is stated that the appellant had not collected the Service Tax amount along with the premium of the top-up policy from the respective employees. For the limited purpose of verification of the fact whether the amount of service Tax claimed as credit by the appellant has been recovered from their employees, the matter is remanded to the adjudicating authority - appeal allowed by way of remand.
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