2014 (11) TMI 631

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....he Respondent: Mr. R. Gurunathan, A.R. JUDGEMENT Per : B.S.V. MURTHY        The appellant submitted a synopsis and we find that the same reflects the position correctly. Accordingly the same is reproduced below. Issue: eligibility of credit taken on various services Period involved  May 2008 to March 2011 Date of Show Cause Notice 02.04.2012 ....

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....ication of Invoices • C. Cubed Solutions Pvt. Ltd. v. CCE v. Bangalore - 2013 293 ELT 398 (Tri-Bang) 3. Insurance Services Rs.2,68,372/- Credit on input service allowed and remanded for verification of Invoices • Utopia India Pvt. Ltd. CST, Bangalore - 2011 (23) STR 25 (Tri.-Bang) 4. Office Maintenance Service, Legal Services and Service for Designing of....

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....e first one is an amount of Rs. 2,68,372/- on insurance services. While there is no doubt that the appellant may be eligible for such insurance service CENVAT Credit, the question will still remain as to whether any recovery has been made from the employees for providing this benefit and whether family members of the employees are included in the insurance. For this purpose, obviously the matter w....