TMI Blog2017 (1) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the absence of such insurance, companies properties would be at risk from natural event which are beyond the control of the respondent-assessee. The company only insures risk and lives of employees and his health, which falls in the definition of input service - refund allowed - appeal dismissed - decided in favor of assessee. - ST/COD/21357/2015, ST/COD/21359/2015, ST/20454/2015-SM, ST/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.5/2006 dated 14.3.2006 claiming that the services said to have been utilized for export of taxable services. The refund claims cover the period from 7/2010 to 03/2011. After following the due process, Department issued show-cause notice. The claims were disposed of vide OIO No.230/2012, No.470/2012 and No.471/2012 passed by Assistant Commissioner of Service Tax, Bangalore, wherein the claims wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyees); (iv) Chartered Accountants services; (v) Design service; (vi) Custom house agents service; (vii) Event management service; (viii) Rent-a-cab operators service; (ix) Air travel agents service; (x) Company secretary s service; (xi) Commercial / industrial construction service; (xii) Interior decorators service; and (xiii) Outdoor caterers ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .: 2011 (23) STR 444 (Kar.) without going into the facts of the case. He further submitted that the definition of input service prior to 1.4.2011 and after 1.4.2011 is different and the definition of input service after 1.4.2011 specifically excludes the life insurance and health insurance from the purview of the definition. 5. On the other hand, the learned CA for the assessee defended the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low the refund of CENVAT credit on insurance services, I am of the considered opinion that there is no infirmity in the impugned order which requires interference by this Tribunal. Therefore, I do not find any merit in the appeals of the Revenue and all the three appeals are dismissed. ( Operative portion of the Order was pronounced in Open Court on 13/01/2017 ) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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