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2016 (6) TMI 676 - CESTAT HYDERABAD

2016 (6) TMI 676 - CESTAT HYDERABAD - TMI - Refund - accumulated Cenvat Credit - export of services - Rule 5 of the Cenvat Credit Rules 2004 eligibility of input services - Held that:- The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance services availed by appellant for dependants/family members does not qualify as input service.

Refund on various input services allowed expect Insurance S .....

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ccumulated Cenvat Credit lying in their account, as they were not in a position to utilize the credit taken on input/input services used in providing output services exported without payment of service tax during the month October, 2009 to December, 2009. A Show Cause Notice was served proposing rejection of the claim on certain grounds. After adjudication, the primary authority sanctioned an amount of ₹ 28,13,520/- and denied refund of balance claim. The appellants filed appeal before the .....

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es 112,624 Management or Business consultants Service 1,545 Manpower recruitment or Supply Agency Services 3,137 Rent a cab operator Services 32,968 Management Maintenance or repair Services 11,262 Cleaning Services 54,348 Telecommunications Services 23,996 Customs House Agent Services 26,921 Outdoor Catering Services 5,147 Advertisement Services 12,360 Business Support Services 1,879 Commercial Coaching Services 40,685 Insurance Services(Mediclaim for employees) 754,745 Tour operator Services 1 .....

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at the medical insurance services availed by appellant are not only for the employees but also for their dependants and therefore would not qualify as input services. It is seen from records that the insurance policy/premium paid is for employees as well as dependants. The learned counsel defended the contention raised by AR and submitted that the insurance services were availed as mandatory compliance under Section 38 of Employees State Insurance Act. The appellant s establishment being covered .....

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