TMI Blog2017 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... of employee - None of the above insurance services can be said to be used primarily for personal use or consumption of employee - refund to be allowed. The appellant is eligible for refund - appeal allowed - decided in favor of appellant. - ST/23056/2014 - A/30031/2017 - Dated:- 4-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Venkat Prasad, Consultant for the Appellant. Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The appellant has filed the present appeal aggrieved by the rejection of refund claim filed for the period October 2012 to March 2013. 2. The appellants are a 100% EOU engaged in the activity of providing integrated solutions to develop th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , CE ST 2016-TIOL-1592-CESTAT-HYD 70,561/- Telecommunication Service Name of the Company was also mentioned in the invoices. CCE V. FIL CAPITAL ADVISORS (INDIA) PVT. LTD. 2015 (40) S.T.R. 1073 (Tri.-Mumbai); MUSCAT POLYMERS PVT. LTD v. CCE 2012 (26) S.T.R. 122 (Tri.-Ahmd) 531/- Group Gratuity Scheme It is insurance against the gratuity liability of Appellant (employer) to its eligible employees and this insurance policy does not cover risk of life or health and purely restricted to payment of gratuity. Insurance taken u/s. 4A of Payment of Gratuity Act, 1972. 5,251/- Employee Deposit Linked Insura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [2015 (40) STR 1073 (Tri-Mumbai)] (iii) Muscat Polymers Private Ltd., Vs CCE, Rajkot [2012 (26) STR 122 (Tri-Ahmd)] (iv) M/s Reliance Industries Ltd., Vs CCE ST, LTU Mumbai [2016-TlOL-2392-CESTAT-MUMBAl] (v) M/s Fiem Industries Ltd., Vs CCE, Chennai [2016-TlOL-1451-CESTAT-Madras] 5. Against this, The Cd. AR Sh. P.S Reddy reiterated the findings in the impugned order. He submitted that the services relating to life insurance and health insurance are excluded as per the definition in 2(l) of input service and therefore the authorities below have rightly denied the credit. It is submitted by him that these services are for personal use and consumption of the employees and therefore are not eligible for credit. 6. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds to meet the company's obligation for statutory gratuity payments. The Employees Deposit Linked Insurance is a part of provident fund scheme and provides maximum payment to the insured person's nominated beneficiary in the event of death due to natural cause, accident or illness. That the employees of the organization are not covered under the Employees Provident Fund Act and hence it makes obligatory to provide the provident fund to the employees for which appellants has taken the insurance policy. Though in the definition of input services it is mentioned that life insurance, health insurance etc., are excluded it is subject to the condition that such services are primarily for personal use or consumption of employee. None of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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