TMI Blog2018 (9) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... Group Insurance Policy, as the said service is an eligible input service - refund allowed. Time Limitation - Held that:- Demand is hit by period of limitation as the department has always been aware about the practice being followed by the appellant/assessee - there are no valid reasons for invoking the extended time proviso under Section 73 of the Finance Act, 1994 - demand is also barred by period of limitation. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52125 of 2015 - Final Order No. 52903/2018 - Dated:- 10-8-2018 - Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) For the Appellant : Shri Purshottam Anand, Advocate For the Respondent : Shri Sanjay Jain, Authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he input service credit availed on the employees insurance services. The learned Advocate appearing on behalf of the appellant has contended that the issue of availment of input service credit on the service tax paid by them on the insurance premiums on group insurance policy for their employees including the Directors is already covered by this Tribunal s order in their own case as well as in case of PTC Software (India) Pvt. Ltd. vs. CCE 2014 (35) S.T.R. 632 (Tri. Mumbai) . The learned Advocate has primarily relied on the final order of this Tribunal issued in their own case vide final order No. 53208 of 2017 dated 12/05/2017. The relevant extract of the same is reproduced here below :- 5. We note that the dispute in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,322/- was denied as credit and refund was rejected, in respect of payments made for advertising service, designing service and event management service. We have examined the appellant s claim along with background details of these services. These services are with reference to advertising service provided at the family day function of the employees of the appellant. The designing services were availed for events organized by the appellants in connection with anniversary, festivals and on various special occasions like appreciation programme for the employees, design of banners, logos for the appellant etc. Similarly, event management services were availed for participation in corporate football tournament, function for awarding the em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office premises of the appellant and the catering service availed is in connection with annual day function at the appellant s premises. We find these services have direct connection with the business activities of the appellant and the denial of credit is not justified. In this connection, we refer to the decision of the Tribunal in P.T.C. Software India Pvt. Ltd. (Supra) and Stanzen Toyota (supra) , where similar credits were allowed. The rent-a-cab service is used by the appellant for travel of the employees and officials in connection with official work for the appellant. We find such services are eligible for input credit. Similarly, hospital services availed by the appellant for their employees are an integral part of their b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
