2026-VIL-206-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax – Eligibility to Cenvat Credit on various input services like business support services, visa fees, personnel baggage, general insurance, life insurance, rent-a-cab, manpower recruitment, etc.- Eligibility of Cenvat credit on Business Support Services, Visa Fees, Personnel Baggage - HELD - Since the appellant had availed similar credits in its earlier period and the Tribunal had upheld the same, the credits for the current period should also be allowed, subject to verification of nexus between the input and output services. The matter is remanded to the adjudicating authority for re-examination - The impugned order is set aside except for the denial of credit on general insurance services. The other issues are remanded to the adjudicating authority for re-examination as per the directions given. The appeal is partly allowed by remand - Eligibility of Cenvat credit on General Insurance Services - HELD - Since the medical insurance for employees is not a statutory requirement, and is specifically excluded from the definition of 'input service', the credit is not eligible. The denial of credit on this ground is upheld - Eligibility of Cenvat credit on Life Insurance and Rent-a-Cab Services - HELD - If the appellant had discharged service tax on the amounts collected from employees towards such services, the credit to that extent should be allowed, subject to verification of records. The matter is remanded - Eligibility of Cenvat credit on other services like Clearing & Forwarding, Management Consultancy, Commercial Training, Maintenance, Sponsorship, Hotel Stay, Goods Transport, Manpower Recruitment – HELD - Since the eligibility of these services was accepted in the appellant's earlier period, the matter is remanded to the adjudicating authority to re-examine the eligibility based on the documents and decisions relied upon by the appellant - Incorrect Computation of Refund – HELD - The refund should be computed based on the gross Cenvat credit availed, without deducting the credit utilized for domestic liability and reversals, as per the Tribunal's earlier decision in the appellant's own case. The matter is remanded for re-computation.
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