TaxTMI 
TaxTMI 
2017 (2) TMI 538
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....registered with the service tax department as service provider under Information Technology Software Services. The appellants filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 for an amount of Rs. 5,95,950/-. The original authority sanctioned refund of Rs. 4,15,434/- and rejected the refund of Rs. 1,80,516/-. The appellants filed appeal before the Commissioner Appeals) against the said order and vide order impugned herein the Commissioner (Appeals) upheld the rejection of refund. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Sh. Venkata Prasad explained the services which are tabulated as under: Nature of Service Submissions Credit Rejected Legal Services (CA) - PH before Commissioner Appeals 1. Specific....
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....r provision of output service and no restriction on asset insurance 5,833/- Employee Health Insurance Services were received are as part of statutory compliance and not for primarily for personal use/consumption of employee. Relied on RELIANCE INDUSTRIES LTD vs CCE & ST 2016-TlOL-2392-CESTAT-MUM; FIEM Industries Ltd v. CCE 2016-TIOL-1451-CESTAT-MAD; BNY MELLON INTERNATIONAL OPERATIONS INDIA PVT LTD vs CCE 2016-TIOL-2828-CESTAT-MUM 92,518/- Total 1,80,519/- 4. He submitted that the authorities below have rejected the refund of service tax paid in respect of the above services for the reason that the services do not have nexus with the output services provided by the appellant. The Ld. Counsel relied upon the following decision....
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....ut forward by the Ld. AR with regard to the refund of service tax in respect of Group Gratuity Insurance, employee deposit linked insurance and employee health insurance. He submitted that these services are excluded in the definition of input service and therefore the appellant is not eligible for refund. Though the Ld. AR has put forward strong objections there is no document before me to establish that the said services are availed for personal use or personal consumption of the employee. The Ld. Counsel for appellant explained that the group gratuity scheme is a gratuity policy for the employees of the company taken under the section 4(A) of the payments of Gratuity Act, 1972. As per this Act gratuity is payable if an employee has rende....