2015 (4) TMI 1063

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.... for the respondent ORDER This appeal is directed against Order-in-Appeal No. PIII/RP/244/2012 dated 03.10.2012.  2. Appeal is directed against rejection of refund of `5.58 lakhs on the ground that services on which input Cenvat Credit was availed was not directly related to the export of services.  3. Heard both sides and perused the record.  4. On perusal of the rec....

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....ers of the family of the employees and the service tax paid thereon, the policy is a group insurance which is a perquisite given to the employees as part of their employment. The premium paid for the group insurance is the same whether it is for the employee or for the family members, under the group insurance scheme. The Tribunal in the case of Stanzen Toyotetsu India Pvt. Ltd. v. Commissioner ....

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....ice Tax v. Micro Labs Ltd. - 2012 (26) S.T.R. 383 (Kar.) = 2011 (270) E.L.T. 156 (Kar.) wherein it was held that group insurance health policy, though a welfare measure, is an obligation cast under the statute that the employer has to obey and, therefore, the policy taken by the employer is a service constituting activity relating to business which is covered under the input service definition. ....

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....vat Credit Rules, 2004. The Honble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.)] held that any input service which has a nexus with the business of manufacture or relating to business would get covered under the term input service under Rule 2(l) of the Cenvat Credit Rules and accordingly Cenvat credit on such services wou....