2013 (4) TMI 588

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..... hat for stay purpose, service tax paid in respect of mediclaim policy in respect of families of the workmen cannot qualify as an activity in or in relation to the manufacture of final product. It is also submitted that mediclaim insurance service is a welfare activity and cannot be treated as ‘input service’ for the manufacture of goods. We find prima facie merit in the contention of Revenue - .....

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..... covers for the families of the workmen is not in or in relation to the manufacture of the goods. 2. The applicant argued on merit as well as on time-bar. The contention of the applicant is that as per the definition of input service , service tax paid relating to business activity is an input service credit. On time-bar, the contention is that applicants are filing necessary monthly returns sh .....

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..... and their families. 5. Under these circumstances, we find prima facie merit in the contention of Revenue that service tax in respect of the insurance policy of mediclaim in respect of families of workmen cannot be considered as an input service. Taking into consideration the facts and circumstances of the case, we find that this is not a fit case for total waiver of duty. Therefore, applicant is .....

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