2025-VIL-1080-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Export of services, Refund of CENVAT Credit, Nexus with output services - Refund claims under Rule 5 of the CENVAT Credit Rules, 2004 for the unutilized CENVAT credit on various input services used for providing export services - Whether the Commissioner (Appeals) was correct in upholding the rejection of the refund of CENVAT credit on the grounds of absence of nexus between the input services and the output services, when the CENVAT credit, when availed, was not objected to by the department - HELD - each of the input service involved in the present case are held to be 'input services' by various decisions of the Tribunal and High Courts. The Circular No. 120/01/2010-ST dated 19.01.2010 clarifies that there cannot be two different yardsticks for determining the eligibility of CENVAT credit and the eligibility of refund - if the CENVAT credit has not been questioned at the time of availment, the same cannot be questioned at the time of refund - The appellant is entitled to the refund of the unutilized CENVAT credit - The impugned orders are set aside and the appeals are allowed - Denial of CENVAT credit on the service tax paid on the group medical insurance policy for the family members of the employees - Whether the CENVAT credit on the service tax paid on the group medical insurance policy for the family members of the employees was eligible - HELD - The Larger Bench of the Tribunal in the case of Tata Teleservices (Maharashtra) Ltd. vs CST, Mumbai-II had held that the CENVAT credit on the service tax paid on the group medical insurance policy for the family members of the employees is eligible - The denial of CENVAT credit on the service tax paid on the group medical insurance policy for the family members of the employees is set aside.
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