2013 (4) TMI 241

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....r: M. Veeraiyan: These two appeals by the department are against the combined order of the Commissioner (Appeals) No. 19 & 20/2009 (H-IV) S.T dated 20.11.2009 by which orders of the original authority rejecting refund claims of Rs. 4,90,579/- for the quarter ending 30.09.2008 and Rs. 3,70,473/- for the quarter ending 30.06.2008 were set aside. 2. Heard both sides. 3. The relevant facts in brief....

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....d that in principle the appellants are eligible for the refund sought by them. However, the lower authority is directed to verify the running account maintained by the appellants to verify whether the invoices raised for the export of the services are adjusted against the inward remittances in the said account and allow the refund if in order. The lower authority is also directed to verify the con....

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....l. 6. Learned advocate for the respondent submits that the service tax paid on Group Insurance/Mediclaim Policy is eligible to be treated as 'input service' in the light of the following decisions:     1) Stanzen Toyotetsu India Pvt. Ltd. 1/s. CCE, Bangalore-III [2009 (14) S.T.R. 316 (Tri.-Bang.)]     2) Fiamm Minda automotive Ltd. Vs. CCE, Delhi-Ill [2011 (22) S.T....