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2015 (12) TMI 340 - CESTAT MUMBAI

2015 (12) TMI 340 - CESTAT MUMBAI - 2015 (40) S.T.R. 1073 (Tri. - Mumbai) - Rectification of mistake - no finding was given on the ground dealing with nexus of Certain services such as General Insurance of Group, Medical policies and Outdoor Catering of export of services, therefore there is apparent mistake on record of the impugned order. - Held that:- General Insurance for group and Medical policies are in respect of employees of the Respondent as per the statutory provisions under Factory Ac .....

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enditure towards that bill was booked in the respondent's account, therefore in my considered view, the Cenvat credit is rightly admissible in respect of aforesaid services and therefore it has nexus with export services. In view of my above observations the Cenvat credit is admissible on the services and refund on the export services is adversely affected - Decided against Revenue. - Application. No. ST/ROM/93833/15, Appeal No. ST/89080/13 - Misc. Order No. M/4455/2015-WZB/SMB - Dated:- 2-7-201 .....

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n used for provision of the exported output service, without giving any reason for his findings. No reasons has been given to prove Nexus of input Services with output services, which has been exported, even though the Order-in-Original are very clear in their conclusion that some the input services do not appear essential or have a nexus with the output services provided and are therefore inadmissible, e.g. General Insurance for Group, mediclaim policies, Outdoor catering. Further the Cenvat cr .....

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