TaxTMI 
TaxTMI 
2016 (6) TMI 676
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....pta, AR for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] 1. The appellants are aggrieved by the rejection of refund claim. 1.1 The appellants filed refund claim under Rule 5 of the Cenvat Credit Rules 2004 claiming refund of the accumulated Cenvat Credit lying in their account, as they were not in a position to utilize the credit taken on input/input services used in pro....
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....e Refund rejected(INR) Renting of Immovable Property Services 112,624 Management or Business consultants Service 1,545 Manpower recruitment or Supply Agency Services 3,137 Rent a cab operator Services 32,968 Management Maintenance or repair Services 11,262 Cleaning Services 54,348 Telecommunications Services 23,996 Customs House Agent Services 26,....
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....by appellant are not only for the employees but also for their dependants and therefore would not qualify as input services. It is seen from records that the insurance policy/premium paid is for employees as well as dependants. The learned counsel defended the contention raised by AR and submitted that the insurance services were availed as mandatory compliance under Section 38 of Employees State ....
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....wed. Following the said decision, I am of the view that the insurance services availed by appellant for dependants/family members does not qualify as input service. I uphold the rejection of refund on service tax paid on insurance of dependants/family members. However, the service tax paid on insurance services for employees is eligible for credit. The same requires quantification. Therefore, the ....