2018 (10) TMI 93

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..... ice, banking and other Financial Service. They availed CENVAT Credit on various input services used in or in relation to providing of output services. Since the output services were exported, they claimed cash refund of accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004. The present dispute relates to the admissibility of cash refund of accumulated CENVAT Credit relating to Service Tax pain on input services namely, Group Mediclaim Top-up Policy for the period May, 2014 to May, 2015. 3. Learned Advocate Shri J.C. Patel for the appellant submits that the appellant had received insurance services from United India Insurance Company Ltd for Group Mediclaim Policy provided to their employees and they discharged Service Tax .....

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..... sue of admissibility of CENVAT Credit on top-up insurance policy in the second round of litigation before him. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. The short issue involved in the present appeal for determination is whether the appellants are entitled to cash refund of accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004 in relation to the input services received by the appellant in taking out additional insurance policy termed as Top up insurance policy for their employees, who has opted to insure themselves in addition to the amount of Group Insurance Mediclaim Policy extended by the appellant to these employee. There is no dispute to the fact that the appella .....

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..... iable to tax. Cenvat credit for inputs and input services used to provide such services will be eligible under extant rules. The said goods or services would now not be construed to be for personal use or consumption of an employee per se and rather shall be a constituent to the taxable service provided to an employee. The status of the employee would be as a service recipient rather than as a mere employee when consuming such output service. The valuation of the service so provided by the employer to the employee shall be determined as per the extant rules in this regard." 6. In the present case, there is no dispute of the fact that the top-up Mediclaim policy is in addition to the regular Mediclaim policy extended by the appellant to it .....

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