TMI Blog2018 (1) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that brokerage service being incurred for finding residential accommodation for the assessee’s employees is essential for ensuring availability of staff to carry on its business and as such has to be held as Cenvatable input service - credit allowed. CENVAT credit - Group Medical Insurance Service - Held that: - the credit has been disallowed in toto without examining as to whether an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellants have been denied the benefit of service tax paid on brokerage given to the agents for arranging residential accommodation for their employees as also the Group Insurance taken by the appellant for their employees and their family members. 3. As regards the first issue, I find that the same stand covered by the precedent decision of the Tribunal in the case of Gateway Termina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appellant is entitled to avail the credit on the same. 4. As regards the Group Medical Insurance Service, I find that though the same has been held to be cenvatable by various decisions of the Tribunal but the fact that whether any extra premium was paid by the appellant for covering the families of the employees is required to be examined and the credit to that extent would not be admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the lower authority for which purpose the matter stand remanded. It is clarified that in terms of the above decisions of the Tribunal, service tax paid on the Group Medical Insurance covering the employees would be admissible to the appellant and if any extra premium stand paid for covering family members, same would not be available as credit to the appellant. Both the appeals are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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