2016 (12) TMI 161

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....mber (Technical) Shri Harish Bindumadhavan, Advocate, for appellant Shri A.B. Kulgod, Assistant Commissioner (AR), for respondent ORDER These four appeals are directed against orders-in-appeal No. P-III/RP/250/2012 dated 7.11.2012, No. P-III/RP/253/2012 dated 19.11.2012, No. P-III/RP/254/2012 dated 20.11.2012.  Since the appeals and the issue involved are of the same, we dispose o....

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....al of the certificates given by appellant's bank i.e. Deutsche Bank, we find that the appellant's bank has clearly recorded that the amount is credited to their account, but the certificate is for foreign inward remittances and vide their letter dated 30.1.2012, they had specifically stated that the entire foreign inward remittance is received in convertible foreign exchange.  We also were in....

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....inward remittances, though in Indian rupees, cenvat credit cannot be denied as it is a certificate of foreign inward remittances. 5.  As regards the cenvat credit availed on the service tax paid on insurance services, the lower authorities have denied the refund only on the ground that the said insurance also covers the dependents of the employees who are insured.  We find force in th....