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2018 (8) TMI 703

owed. - Transport of Household goods - Held that:- Ld. Consultant is not pressing the above issue and requests that the same may be dismissed. - Insurance Service - Employees’ Group Mediclaim and Personal Accident Policy - Assets of the company, which include furniture, leasehold assets, office equipment, plant and machinery, computers, servers, electrical equipment, laptops, etc., against fire, burglary, peril, fidelity, cash in transit period - Held that:- I am unable to accede to the contentions of the Ld. DR for the reason that it is only an interim order based on the facts of that particular case which do not possess any binding value - the denial by the lower authorities is bad - credit allowed. - Rental service - Held tha .....

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ding - 12,64,741 9,23,870 - ii) Rent for cafeteria 66,352/- 138,512 31,176 20,508 2.1 With regard to service at Sl. No. 1 in the above table(in respect of ST/40524-40525/2016), it was submitted by the Ld. Consultant appearing for appellant that the Original Authority has accepted the claim of the appellant, but, however, while quantifying the demand the adjudicating authority has included the same. In this connection, the Ld. Consultant took me through paragraph 6.9 at page 18 of the Order-in-Original dt. 28.02.2014 and from the above paragraph, I find that the adjudicating authority was convinced that this service is one of the services which he accepted as being directly connected with providing of output service eligible for availing CEN .....

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ant and machinery, computers, servers, electrical equipment, laptops, etc., against fire, burglary, peril, fidelity, cash in transit period. 6.2 The adjudicating authority was of the view that the Group Mediclaim Policies were primarily used for personal consumption of employees and not for providing output services; with regard to insurance on assets of the company, no documentary evidence was produced and, therefore, the assessee was not eligible for availing CENVAT Credit on the insurance. 7.1 The Ld. Consultant appearing for the assessee contended that for the period prior to amendment, by virtue of inclusive definition of input services, it becomes an eligible service and hence the disallowance was bad and in this connection, he relies .....

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this very Bench of the Tribunal has, in its Final Order in the case of Fiem Industries Ltd. Vs. C.C.E. Chennai III - 2016 (3) T.M.I. 1165 - CESTAT Chennai, considered an identical issue and has concluded as under: 4. Exclusion of insurance service in certain events has been incorporated into the law with effect from 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen Compensation Act, in case of hazard. Accordingly, appellant s claim of CENVAT credit on the service tax paid to avail insurance service for empl .....

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High Court 11. Per contra, Ld. DR submits that he is relying on the findings of the lower authorities. 12.1 I have considered the rival contentions and have also gone through the judgments relied on by the Ld. Consultant. I find that the Bangalore Bench of the Tribunal in the case of M/s. Microsoft Global Services Centre (India) Pvt. Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax, Bangalore-I - 2017 (12) T.M.I. 1496 - CESTAT Bangalore has considered this issue and has ruled as under : 7. After considering the submissions of both the parties and perusal of the various decisions relied upon by the appellant cited supra, I am of the considered view that the impugned order denying the refund with regard to certain input servic .....

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