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Commissioner, Service Tax-I, Mumbai Versus M/s Fil Capital Advisors India, Pvt Ltd

2015 (12) TMI 340 - CESTAT 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 .....

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owed Cenvat on outdoor catering services considering it as input services. As regard the issue that certain policies are in personal name and not of the assessee, I am of the view that though the certain bills were issued in the name of individual bu .....

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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 expor .....

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t, (AR) For the Respondent : None ORDER Per Ramesh Nair This application for rectification of mistake filed for rectifying of this Tribunal Order No. A/738-742/15/SMB dated 18/3/2015 on the ground that in Revenue's appeal one of the ground is tha .....

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on 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 o .....

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visions of the CCR, 2004 r/w S. Tax Rules e.g. bill for services used for personal purposes, bill in personal names and not of the assessee and are therefore inadmissible. On this issue, Commissioner (Appeals) has not discussed at all as to why he is .....

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nding was given on the said 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. 3. I have .....

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edical policies are in respect of employees of the Respondent as per the statutory provisions under Factory Act, and Industrial law. As regard outdoor catering, in various judgments, allowed Cenvat on outdoor catering services considering it as input .....

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