2017 (5) TMI 1461

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.... the said services through various centres located in different places. The services are provided on behalf of foreign clients. For the services provided during October, 2010 to December, 2010. They have filed refund claim of unutilized cenvat credit amounting to Rs. 2,25,08,012/- in terms of Rule 5 of Cenvat Credit Rules read with Notification No.5/2006-CE (NT) dated 14.03.2006. The said claim was examined and allowed by the Original Authority, partially. An amount of Rs. 69,00,586/- was rejected by the Original Authority on various grounds. On appeal, the Commissioner (Appeals) allowed further refund of Rs. 1,51,430/- and rejected an amount of Rs. 67,49,156/- relating to various input services. The appellant is aggrieved by the said order....

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....ightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said service is an eligible input service. The Tribunal in Faurecia Interior Systems (I) Pvt. Ltd. (Appeal No.ST/85802/13-Mum) vide final order dated 13/04/2015 held that the appellants are eligible for credit of service tax paid on insurance premium, including for family members of the employees. We note that appellants have categorically declared that they are not recovering any such amount from the employees. The expenditure is borne by the appellants themselves. As such, we find that the claim of the appellant on this credit is sustainable. 6. An amount of Rs. 5,89,322/- was denied as credit and refund was rejected, in respect of....

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....such services as they are connected to their business of rendering taxable output service. 7. We note the credit on security services provided to clients, parking area for interview and event of the appellant, was denied. Similarly, credit on outdoor catering services in connection with annual function celebration, payments towards rent-a-cab expanses was denied to the appellant. We note that the security services were availed by the appellant in connection with their various business activities. These are in connection with security of the employees, key officials at different places in connection with conducting interview, security in parking area, which is part of the office premises of the appellant and the catering service availed i....