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TMI Blog2014 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... on Technology Software Services' and 'Business Support Services'. They export most of the services and claim refund of the Service Tax paid on 'input services' under Rule 5 of the Cenvat Credit Rules, 2004. The appellant filed refund claims for Rs. 57,48,950/- and for Rs. 45,05,861/- on 29-9-2011 on the ground that they had exported the taxable output services and since they are continuously engaged in exports, they are not in a position to utilise the Cenvat credit taken on input services used in providing the output services exported. The original authority rejected an amount of Rs. 10,72,373/- in respect of the first refund claim and an amount of Rs. 1,08,188/- in respect of the second refund claim. Against the rejection, the appellant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also been upheld by the Hon'ble High Court of Karnataka in the same case reported in 2011 (23) S.T.R. 444 (Kar.). The case of group insurance is also part of the cost of rendering the service under the accounting standards as per CAS-4 and, therefore, the appellant is entitled for availing the credit of Service Tax paid on group insurance premium even if the policy covers members of the family of the employees. The said decision was also followed by the Hon'ble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax v. Micro Labs Ltd. - 2012 (26) S.T.R. 383 (Kar.) = 2011 (270) E.L.T. 156 (Kar.) wherein it was held that group insurance health policy, though a welfare measure, is an obligation cast under the statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premium on group insurance policy as the said service is an eligible input service and we hold accordingly. 5.2 Similarly, as regards the Service Tax paid on car parking rentals, the car parking is part of the business premises of the appellant and is a business expenditure. Therefore, it is an eligible input service as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. The Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.)] held that any input service which has a nexus with the business of manufacture or relating to business would get covered under the term 'input service' under Rule 2(l) of the Cenvat Credit Rules and accordingly Cenvat credit on such se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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