2018 (9) TMI 499

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....ve-mentioned services to the foreign based service recipient and therefore the input service availed by them for providing the output services, the Cenvat credit has been availed on the input services. Since, most of the output services were being exported by the appellant/ assessee they have been availing the refund of the excess input service credit remaining unutilised with them as per the provisions of Rule 5a of the Cenvat Credit Rules, 2004. During the course of the audit, it has been detected by the department that the appellant/assessee has availed certain input service credits such as repair and maintenance (civil construction in toilets, repair works in the premises other than office premises, employees insurance, audio/video faci....

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....er rejected the claim on the ground that amount attributable to medical policy taken for the employees is eligible for credit, however, the amount attributable to their family members is not admissible. In absence of documentary evidence with break up details, the credit as a whole on this service was held to be not admissible. We note that the Tribunal in PTC Software (India) Pvt. Ltd. 2014 (35) S.T.R. 632 (Trib.-Mumbai), relying on earlier decisions on the same subject, held that the appellants are rightly 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 fin....

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...., consequently credit on such input services are available to the assessee. Hon'ble High Court was also referring to the expenses incurred by the appellant on participation in Karnataka State Day, which is also to be considered as a part of business activity of manufacture of final product. We note that the appellants have arranged and availed these various services in connection with their business activities and considering the nature of their business and output service, we hold that the credits are available on 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....