TaxTMI 
TaxTMI 
TaxTMI 
2019 (3) TMI 873
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....In the instant case Appellant has taken input tax credit in respect of Service Tax paid on Insurance Premium of Group Mediclaim Policies of their employees. The Appellate Authority vide impugned order has stated that services related to business are only eligible for availing service tax credit. It is not mandatory for the assesee to take mediclaim policy and accident policy for their employees and the same is only welfare measure and therefore cannot be treated as having nexus with the business activities hence cannot be held to be the input service. It also observed that the Appellant has also not submitted any documentary proof showing that the input service has direct nexus with output services/goods. 3. I have heard learned Chartered ....
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....re of final products and clearance of final products up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal;" It has to be noted that the first part of the definition read....
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....er injury or dies, there is a vicarious liability imposed on the employer to compensate the employee. If the employer employs its own transportation facility in order to cover the risk which also includes the risk of workers who are covered in that statutory establishment. He has to take the insurance policy without which the vehicle cannot go on the road. Under the Workmen's Compensation Act he has to obtain the Insurance Policy covering the risk of the employees. The Employees' State Insurance Act takes care of the health of the employees also and casts an obligation on the employer to provide insurance services. Under these circumstances, this Group Insurance Health Policy though is also a welfare measure is an obligation which is cast u....
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.... infirmity which calls for any interference. Hence, the substantial questions of law framed in these appeals are answered against the revenue and in favour of the assessee." 6. The Revenue has not challenged the aforesaid order of the Hon'ble High Court, for whatever reason, and the effect of the same is that the said order of the Hon'ble High Court in the matter of Stanzen Toyotetsu India (P) Ltd. (supra) has attained finality and it is a binding precedent. The said decision of the Hon'ble High Court has been followed by the Tribunal in en-number of decisions and it has not been disputed by the Revenue. 7. Similarly this Tribunal in the matter of Affinity Express India Pvt. Ltd. Vs. CCE, Pune-I; 2011(22) STR 177 (Tri-Mumbai) has held tha....
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....rent-a-cab services have been disallowed on the ground that there is no nexus between the output services and the input services; the services on which credit so taken are not directly or indirectly relatable to the output services rendered; absence of services on which credit is availed does not adversely impact the quality and efficiency of the output services provided by the appellant. The learned counsel submits that the issue is no longer res integra and has been settled in favour of the appellants in view of the decision of the Tribunal in the case of KPMG v. CCE, New Delhi [2013-TIOL-761-CESTAT-DEL = 2014 (33) S.T.R. 96 (Tri.-Del.)]. He also relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of CC&CE, Hy....