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2019 (7) TMI 652 - AT - Service Tax100% EOU - Refund of CENVAT Credit - input services - output services relatable to their export of services - invoice issued by ICICI Lombard General Insurance Company Ltd - HELD THAT:- The insurance in question was not for the personal benefit of any individual or Director, it only covers any liability that may arise on them in the course of their official work. Therefore, respectfully concurring with the decision of CESTAT, Chandigarh in the case of Ernst and Young Associates [2017 (10) TMI 456 - CESTAT CHANDIGARH] , the appellant is entitled for the benefit of CENVAT credit under Rule 2(l) and consequently refund under Rule 5 of CCR 2004 in respect of this invoice - refund allowed. IFFCO-TOKIO General Insurance Co. Ltd. - three invoices providing medical insurance for the employees and their families - HELD THAT:- It does not appear that all the services listed in the above clause have to be relatable to employees being on vacation such as Leave or Home Travel Concession. Such an interpretation would lead to absurd conclusions. It is inconceivable that the company provides outdoor catering to an employee who is on leave or home travel concession. Similarly it is absurd to say that the company may be providing beauty treatment or health services or plastic surgery or membership of a club, health and fitness centres etc., while the employee is in vacation or Home travel concession - the health insurance services have been clearly excluded from the Rule 2(l) of CCR 2004. Invoices issued by M/s TATA AIG General Insurance Co. Ltd. - HELD THAT:- No individual has been made the beneficiary in this invoice. It is a commercial liability insurance meant for the company itself. Therefore, this is clearly not excluded under clause ‘C’ of Rule 2(l) - the appellant is entitled for CENVAT Credit on the invoice issued by M/s TATA AIG General Insurance Company Limited. Invoices issued by New Vision Interiors for works contract services - HELD THAT:- All these are “Works contracts” and they pertain to several activities such as scaffolding for replacement of facade glass of out gate area, fixing of toughen glass etc. Therefore, they are clearly excluded in the definition of ‘input services’ under Rule 2(l) - the appellant is not entitled to CENVAT Credit on these services. Appeal allowed in part.
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