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2017 (2) TMI 538 - CESTAT HYDERABAD

2017 (2) TMI 538 - CESTAT HYDERABAD - TMI - Cenvat Credit - 100% EOU - Refund claim - rejection on the ground of nexus - telecommunication services - Insurance services - Held that: - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee when the address shows that of the company - refund allowed. - Insurance services - Held that: - Though in the definition of input services it is mentioned that .....

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rasad, 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 the integrated IT solutions to the clients abroad. They are registered with the service tax department as service provider und .....

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Counsel Sh. Venkata Prasad explained the services which are tabulated as under: Nature of Service Submissions Credit Rejected Legal Services (CA) - PH before Commissioner Appeals 1. Specifically included in definition of Input service u/r. 2 (1) of CCR, 2004 2. Relied on KNOAH SOLUTIONS PVT LTD vs CC, CE & ST 2016-TIOL-1592-CESTAT-HYD 1 ,854 Legal services (CA) - FEMA consultancy 2,472/- Interior, Electrical and ancialliary works 1. Services relating to 'renovation / modernization / repa .....

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ce 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 Insurance Scheme Services received are as part of statutory compliance (The Employees' Deposit Linked Insurance Scheme, 1976) and not for primarily for personal use/consumption of employee. Relied on RELIANCE IND .....

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Ltd v. CCE 2016-TIOL-1451-CESTAT-MAD; BNY MELLON INTERNATIONAL OPERATIONS INDIA PVT LTD vs CCE 2016-TIOL-2828-CESTAT-MUM 92,518/- Total 1,80,519/- 4. He submitted that the authorities below have rejected the refund of service tax paid in respect of the above services for the reason that the services do not have nexus with the output services provided by the appellant. The Ld. Counsel relied upon the following decisions: (i) M/s Knoah Solutions Private Ltd., Vs CC, CE & ST, Hyderabad-IV [201 .....

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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 have heard the rival submissions made before me. The appellant has claimed refund of service tax paid on legal services received from M/s Hiregange and Associates and M/s SBC and Company. .....

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f Group Gratuity Insurance, employee deposit linked insurance and employee health insurance. He submitted that these services are excluded in the definition of input service and therefore the appellant is not eligible for refund. Though the Ld. AR has put forward strong objections there is no document before me to establish that the said services are availed for personal use or personal consumption of the employee. The Ld. Counsel for appellant explained that the group gratuity scheme is a gratu .....

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