TMI Blog2014 (11) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... the eligibility, the requirement as to under which service the service received is classifiable and how it is an input service for the appellant will have to be considered and for this purpose it would be necessary to see what was the classification under which tax was paid by service provider. Since for substantial amount, the matter is required to be remanded and a substantial portion has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded under Rule 14 of CCR, 2004 Rs. 1,36,71,670/- with interest Penalty Imposed: ₹ 1,36,71.670/- under Rule 15(3) of CCR r/w Section 78 of Finance Act, 1944 Liability Contested = ₹ 127,94,314/- Liability Admitted = ₹ 8,77,356/- Sl. No. Input Service Credit Amount Result of CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Utopia India Pvt. Ltd. CST, Bangalore - 2011 (23) STR 25 (Tri.-Bang) 4. Office Maintenance Service, Legal Services and Service for Designing of Annual report Rs.1,69,243/- Credit on input service allowed and remanded for verification of Invoices as per submissions made in Appeal (Annexure VIII of SCN and Annexure 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance services. While there is no doubt that the appellant may be eligible for such insurance service CENVAT Credit, the question will still remain as to whether any recovery has been made from the employees for providing this benefit and whether family members of the employees are included in the insurance. For this purpose, obviously the matter will have to be remanded. 2.2 Another major amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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