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TMI Blog2016 (6) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per: Sulekha Beevi, C.S.] 1. The appellants are aggrieved by the rejection of refund claim. 1.1 The appellants filed refund claim under Rule 5 of the Cenvat Credit Rules 2004 claiming refund of the accumulated Cenvat Credit lying in their account, as they were not in a position to utilize the credit taken on input/input services used in providing output services exported without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty Services 112,624 Management or Business consultants Service 1,545 Manpower recruitment or Supply Agency Services 3,137 Rent a cab operator Services 32,968 Management Maintenance or repair Services 11,262 Cleaning Services 54,348 Telecommunications Services 23,996 Customs House Agent Services 26,921 Outdoor Catering Services 5,147 Advertisement Services 12,360 Business Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. It is seen from records that the insurance policy/premium paid is for employees as well as dependants. The learned counsel defended the contention raised by AR and submitted that the insurance services were availed as mandatory compliance under Section 38 of Employees State Insurance Act. The appellant s establishment being covered under the said Act, the employees as well as dependants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /family members does not qualify as input service. I uphold the rejection of refund on service tax paid on insurance of dependants/family members. However, the service tax paid on insurance services for employees is eligible for credit. The same requires quantification. Therefore, the matter is remanded to the adjudicating authority for the limited purpose of quantification of eligible credit ie. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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