TaxTMI 
TaxTMI 
2017 (6) TMI 112
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....the adjudication as well as first appellate stage an amount of Rs . 22,66,523/- stands rejected. The appellants have preferred the present appeal against the rejection of the said amount. On behalf of the appellant, the Ld Counsel Sh. S. Thirumalai submitted that the appellant not contesting an amount of Rs. 3,57,392/- in respect of rent-a-cab services. The appellant is limiting the claim to the tune of Rs. 19,09,131/- in the present appeal. The Ld Counsel explained the various services the amount involved for each service as well as reason for which the department rejected the refund claim along with contention of the appellant which is shown in the table below: Sl. No. Description of input service De....
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.... of input services. 5 Commercial Training or Coaching fees 73,651 Delegate fees, fees for PMP Exam Prep Corporate workshop to be conducted, fees for MBT 1 workshop on managerial effectiveness. Etc. has no nexus with exported services These services are essential input services and are included within the ambit related to business activities such as accounting., auditing, financing, recruitment and quality control coaching and training etc, and hence eligible for refund 6 Legal Consultancy Service 12,927 Services rendered on disputes with Mr. Sreenivasu Ruttala has no nexus with exported services These services are covered by Rule 2 (1) of CENVAT Credit Rules, 2004....
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.... the case of General Insurance Services though it is discussed the impugned order that the services are utilised for the purpose of insuring the premises and other property of appellant, the said discussion is factually wrang. That General insurance Services have been utilised for travel insurance of the employees. That appellant company had insured the employees during their travel for business purposes. The appellant company had availed the credit on the service tax paid on the insurance premium. The Ld. Counsel furnished copies of the documents showing the premium paid. it is seen that appellant company has insured the employees during their travel to different places. The said documents would show that the insurance is taken only for th....
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.... appellant has pointed out that the said finding is based on wrong facts. The said services have been availed by the appellant for insuring the employees during their travel for business purposes. The Ld. Counsel has furnished copies of the premium paid for the travel insurance along with a list showing the name of the employee as well as the date of their travel and the destination of travel. All these would point out that the travel was not for personal purpose or for leave, vacation or home travel concession. Thus, such travel undertaken by the employees are not used primarily for personal use or consumption of any employee. Therefore the exclusion part of the definition does not apply for the service availed for travel insurance of the ....