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TMI Blog2017 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate stage an amount of Rs . 22,66,523/- stands rejected. The appellants have preferred the present appeal against the rejection of the said amount. On behalf of the appellant, the Ld Counsel Sh. S. Thirumalai submitted that the appellant not contesting an amount of Rs. 3,57,392/- in respect of rent-a-cab services. The appellant is limiting the claim to the tune of Rs. 19,09,131/- in the present appeal. The Ld Counsel explained the various services the amount involved for each service as well as reason for which the department rejected the refund claim along with contention of the appellant which is shown in the table below: Sl. No. Description of input service Details of disallowance (Amount in Rs.) Department re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss. Etc. has no nexus with exported services These services are essential input services and are included within the ambit related to business activities such as accounting., auditing, financing, recruitment and quality control coaching and training etc, and hence eligible for refund 6 Legal Consultancy Service 12,927 Services rendered on disputes with Mr. Sreenivasu Ruttala has no nexus with exported services These services are covered by Rule 2 (1) of CENVAT Credit Rules, 2004 i.e. the definition of input services 7. General Insurance Services 10,678 Property insurance is not essential for rendering output service 8. Management, Maintenance or Repair Services 1,93,460 Maintenance of Audio Visual Equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses. The appellant company had availed the credit on the service tax paid on the insurance premium. The Ld. Counsel furnished copies of the documents showing the premium paid. it is seen that appellant company has insured the employees during their travel to different places. The said documents would show that the insurance is taken only for the purpose of travel and the list attached along with these documents show the destination of the travel undertaken by the employees along with the relevant date of their travel. He argued that these insurance services are highly necessary to safeguard the employees when they travel to attend meetings and to execute work related to appellant company in providing output services. The Ld. Counsel submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld point out that the travel was not for personal purpose or for leave, vacation or home travel concession. Thus, such travel undertaken by the employees are not used primarily for personal use or consumption of any employee. Therefore the exclusion part of the definition does not apply for the service availed for travel insurance of the employees in the present case. Therefore, the credit availed on such services is held to be eligible. I hold that the appellants are entitled for refund of the amount incurred on General Insurance Services and all other services except rent-a-cab services (Rs. 3,57,392/-) 6. From the foregoing discussions, I hold that the appellant is eligible for refund to the tune of Rs. 19,09,131/- The impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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