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TMI Blog2016 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... udgments have laid that almost all services would be eligible for credit /refund, if such services were needed for the business of the service provider. Appellants are eligible for refund of service tax paid on the impugned services - further interest on delayed refund shall be granted to the appellant. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ave granted the refund. The detailed list of the impugned services submitted by appellant in the appeal is as below: Service Tax claimed as refund Rs. Reasons for ineligibility as per OIO Service category 1,186,429 Interior decoration of office Works contract 196,988 Construction of Office Management or Business consultant s service (as classified by the service provider) 351,355 Group Mediclaim to employees General Insurance Service 24,867 S.Tax on Air ticketing Air Travel Agent s service 140 Forex to employees Banking and Financial Services 3,773 No STC and Hotel Charges Convention services 36,787 Group Term insurance Life Insurance services 15,029 Group Gratuity to employees Life insurance services 4,550 Xero ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion services were availed to hold a convention in order to motivate employees and bring out the best in them. Life Insurance Services are in respect of the service tax paid on premiums to provide insurance benefit to the employees, so that the employees have the comfort of their future and support to their family. This helps the employees to focus on their work and will enhance the quality of output services. Management, maintenance or repair services were availed for xerox charges, servicing of equipment and also the labour charges for shifting of equipments to the new premises. Lastly rent-a-cab services were availed for transportation of employees from their residence to office and back. The learned consultant urged that all the above se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inputs and not input services. Hence the judgment is not applicable to the present case in which the issue is disallowance of credit on input services. It is pointed out by the learned AR that the services for insurance would be eligible for refund only if the services are availed for the employees and not for the dependents. On perusal of the receipt /document, it is seen that the group medi-claim policy is a family floater in which the sum assured is ₹ 5 lakhs. The receipt does not show any separate premium collected with respect to dependants/family of the employee. The policy is a group medi-claim policy whereby on payment of premium the employees as well as their family (with no regard to size of family) is also covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants have filed Miscellaneous Application stating that the address of appellant has changed consequent to the order of amalgamation passed by Hon'ble High Court of Andhra Pradesh dated 31-01-2014. The appellant has requested that the future correspondences from Tribunal be sent to this address. The Registry is directed to look into the matter and do the needful. There is no request for amendment of cause title. The present address of the appellant is submitted to be as under: "Broadcom Communications Technologies Private Limited K. Raheja Mindspace, Building No.9, Office No. 3 & 4, 9th floor Hi tech City, Madhapur B. O Hyderabad: 500 081" 9. In the result, the appeal is allowed with consequential reliefs, if any. ( Operativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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