TMI Blog2013 (6) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... nition has given a very broad definition specifically including services which are usually availed at the Head Office like accounting, auditing, financing etc. - credit allowed in respect of Insurance Premium on Group Mediclaim Policy and Accident Insurance . Regarding Freight Business Auxiliary - The appellant purchases coupons and issue to their employees. - Held that:- . It is not easy to establish that this has been utilized in furtherance of any processes of the company and not in furtherance of the personal needs of the employees and since nexus cannot be established CENVAT credit cannot be allowed. - cenvat credit denied against the coupons - Partly decided in favor of assessee. - 2722/2010 - 773/2012 - Dated:- 28-12-2012 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the learned counsel for the respondent submits details of the credit denied which is as under: (Amounts in Rupees) Sl. No. Type of Services Value of Service Credit taken 1 Tours Travel Consultancy 13420 1700 2 Consultancy Services 278236 32761 3 Outward Services 0 0 4 Freight Business Auxiliary 7794 941 5 Insurance Services 11187 1034 6 Cleaning Services 4429 511 7 Air Travel 38 5 8 Lease Rental of Car 34380 4157 9 Group Gratuity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed examination. This is related to an amount of Rs. 941/- which is falling under the head for Freight Business Auxiliary. On scrutiny of the relevant facts, it is seen that it is not Freight Business Auxiliary but it is in fact Business Auxiliary Service. This amount is the service tax paid on sodox passes issued by the Respondent to their employees. These passes are issued by a service provider who pays service tax under Business Auxiliary Service. The appellant purchases these coupons and issue to their employees. These are like money coupons which can be exchanged for purchase of food items as also any other household items. The contention of the respondent is that providing food to employees is very essential for carrying out thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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