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    <title>2014 (3) TMI 695 - CESTAT BANGALORE</title>
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    <description>CENVAT credit on group health insurance was held not fully admissible where the policy extended beyond employees to family members, and the matter was remanded for quantification of any ineligible portion. Credit on construction, maintenance and repair services for the global training centre was admissible only for the period before 01.04.2011, while credit for hostel, food court and gym facilities was inadmissible; this issue was also remanded for recomputation. Service tax on international private leased circuit services was set aside because the foreign providers were not shown to be licensed under the telegraph regime. Reverse charge on overseas software subcontracting services was also set aside, as receipt of service in India was not established and penalties were unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=245243</link>
      <description>CENVAT credit on group health insurance was held not fully admissible where the policy extended beyond employees to family members, and the matter was remanded for quantification of any ineligible portion. Credit on construction, maintenance and repair services for the global training centre was admissible only for the period before 01.04.2011, while credit for hostel, food court and gym facilities was inadmissible; this issue was also remanded for recomputation. Service tax on international private leased circuit services was set aside because the foreign providers were not shown to be licensed under the telegraph regime. Reverse charge on overseas software subcontracting services was also set aside, as receipt of service in India was not established and penalties were unsustainable.</description>
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