TMI Blog2013 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the export documents & that 'Group Medical Insurance' applicable to the employees and the families could not be treated as 'input services' in respect of the 'Information Technology Services' exported by them - Held that:- The service tax paid on Group Insurance/Mediclaim Policy is eligible to be treated as 'input service' as decided in Stanzen Toyotetsu India Pvt. Ltd. 1/s. CCE, Bangalore- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e quarter ending 30.06.2008 were set aside. 2. Heard both sides. 3. The relevant facts in brief are that the respondent is a STPI unit and exporting 'Information Technology Services'. They sought for refund of unutilized credit availed on 'input services' in terms of Notification No. 5/2006-CE (NT) dated 14.03.2006 issued under Rule 5 of CENVAT Credit Rules 2004. The original authority rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d allow the refund if in order. The lower authority is also directed to verify the contention of the appellants that while computing the amounts of remittances, there is an excess of 1,02,932 US$ because of the double counting of the remittances relating to April month. 3.2. In respect of other issue, the Commissioner (Appeals) following the decision of the Tribunal in the case of Stanzen Toyot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fiamm Minda automotive Ltd. Vs. CCE, Delhi-Ill [2011 (22) S.T.R. 210 (Tri.-Dei.)] 3) Decision of the Hon'ble High Court in the case of Commr. Of C. Ex. Service Tax, LTU, Bangalore [2011 (24) S.T.R.272 (Kar.)] 7. I have carefully considered the submissions from both sides and perused the records. Since the decisions cited by the learned advocate are in favour of the assessee on the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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