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M/s. Faurecia Interior Systems (I) P. Ltd. Versus. Commissioner of Central Excise, Pune III

2015 (4) TMI 1063 - CESTAT MUMBAI

Refund of cenvat credit - Nexus between input and export of output services - Held that:- t any input service which has a nexus with the business of manufacture or relating to business would get covered under the term 'input service' under Rule 2(l) of the Cenvat Credit Rules and accordingly Cenvat credit on such services would be available. - service tax paid on car parking rentals is an eligible input service under Rule 2(l) of the Cenvat Credit Rules and consequently the appellant would be el .....

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on of refund of 5.58 lakhs on the ground that services on which input Cenvat Credit was availed was not directly related to the export of services. 3. Heard both sides and perused the record. 4. On perusal of the record, it transpires that the lower authorities have rejected the refund claim in respect of the service tax credit availed on the premium paid towards group mediclaim insurance for the employees and the families and dependents; on the service tax paid for car parking place rented by t .....

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members of the family of the employees and the service tax paid thereon, the policy is a group insurance which is a perquisite given to the employees as part of their employment. The premium paid for the group insurance is the same whether it is for the employee or for the family members, under the group insurance scheme. The Tribunal in the case of Stanzen Toyotetsu India Pvt. Ltd. v. Commissioner of Central Excise, Bangalore-III - 2009 (14) S.T.R. 316 (Tri.-Bang.) has held that Service Tax p .....

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rance premium even if the policy covers members of the family of the employees. The said decision was also followed by the Honble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax v. Micro Labs Ltd. - 2012 (26) S.T.R. 383 (Kar.) = 2011 (270) E.L.T. 156 (Kar.) wherein it was held that group insurance health policy, though a welfare measure, is an obligation cast under the statute that the employer has to obey and, therefore, the policy taken by the employer is .....

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