2018 (4) TMI 605

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....Damle, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The present appeal has been filed against Order-in-Appeal dt. 28.08.2014 passed by the Commissioner (Appeals), Service Tax, Mumbai - III. The brief facts of the case are that the Appellant were issued show cause notice dt. 19.10.2011 for the period 2006 - 07 to 2010 -11 and Show Cause Notice dt. 23.10.2011 for the period 2011 - 12 p....

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....oning or Installation Service, Consulting Engineering Service, Commercial or Industrial Construction Services and Renting of immovable property service. Consequentially the credit is not available. He thus ordered for recovery of credit by confirming the demand. Also imposed penalty u/s 78 of the Finance Act and penalty of Rs. 2,73,501/- under rule 15 (1) of Cenvat Credit Rules, 2004. Hence the....

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....) (iii) Micro Labs Ltd. 2011 (24) STR 272 (KAR.) (iv) KPMG 2014 (33) STR 96 (TRI) (v) Hindustan Coca Cola Beverages Pvt. Ltd. 2010 - TIOL - 160 - CESTAT - BANG (vi) Kotak Mahindra Asset Management Co. Ltd. 2017 - TIOL - 3627 - CESTAT - MUM. He further filed written submission that even if the family members of the employees are covered under mediclaim policy still it would be consid....

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....LLON INTERNATIONAL OPERATIONS (I) P. LTD 2017 (47) S.T.R. 290 (Tri. - Mumbai) has allowed the credit and held as under : 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 the submissions made by....