Case Law Details
Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai)
refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund on this issue is eligible to the appellant.
5. In regard to Out-of-Pocket Expenses, there are no sufficient documents showing the details of these expenses or the type of services that have been availed by the appellants. I am of the view that the appellant is not eligible for the refund of service tax paid on out-of-Pocket Expenses as they do not related to any particular service.
The next issue is with regard to the service tax paid on General Insurance Services. The learned consultant has produced documents to show that the premium has been borne by the appellant-Company and also to show that these are policies to meet the risk of payment of various legal benefits to employees. CESTAT hold that the refunds in respect of the two services are eligible.
The appeal is partly allowed. The impugned order is set aside to the effect of allowing the refund in respect of Hotel Accommodation Services and General Insurance Services only. Rejection of refund in respect of Out-of-Pocket Expenses is upheld.
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