TMI Blog2015 (4) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 eligible for refund of the same under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-S.T., dated 14-3-2006. - Refund allowed - Decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and dependents; on the service tax paid for car parking place rented by the assessee and the consultancy charges which were incurred by the appellant for only review of performance of the employees. 5. I find strong force in the contention raised by the ld. Counsel for the appellant as to that the issue is no more res integra. Similar issue was decided by the bench in the PTC Software (Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules. The said decision of the Tribunal has also been upheld by the Honble High Court of Karnataka in the same case reported in 2011 (23) S.T.R. 444 (Kar.). The case of group insurance is also part of the cost of rendering the service under the accounting standards as per CAS-4 and, therefore, the appellant is entitled for availing the credit of Service Tax paid on group insurance premium ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant in the cases of Micro Labs Ltd. and Stanzen Toyotetsu India (P) Ltd., cited supra decided by the Honble High Court of Karnataka. Therefore, the appellant is rightly entitled to take credit of Service Tax paid on insurance premium on group insurance policy as the said service is an eligible input service and we hold accordingly. 5.2?Similarly, as regards the Service Tax paid on car par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant would be eligible for refund of the same under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-S.T., dated 14-3-2006. 6. It can be seen from the above reproduced paragraphs, the issue is now squarely settled in favour of the appellant. 7. I find that the Principal bench of the Tribunal in New Delhi in KPMG vs. CCE 2014 (33) STR 96 was also considering the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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