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2019 (3) TMI 951 - AT - Service TaxRefund of CENVAT Credit - input services - insurance auxiliary service - credit in respect of SEZ unit - October, 2010 to December, 2010 - Rule 5 of Cenvat Credit Rules, 2004 - Held that:- The issue is covered by the decision of this Tribunal in the respondent’s own case CC, CE & ST, NOIDA VERSUS M/S HCL TECHNOLOGIES LTD. [2014 (1) TMI 261 - CESTAT NEW DELHI], where it was held that even if appellant was not eligible for refund under Notification No. 9/2009, dated 3-3-2009, the appellants were certainly eligible for refund under Section 11B of the Act - credit allowed. Medical insurance services - Held that:- There are different views on the issue - the respondent has failed to produce mandate of the Employees State Insurance Act, 1948, in that circumstance, we are not in agreement of the decision of this Tribunal in the case of KPMG [2013 (4) TMI 493 - CESTAT NEW DELHI] - The Registry is directed to place the matter before the Hon’ble President to constitute lager bench of this Tribunal to resolve the issue.
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