Carbon-based life and helium
Helium in stars is an initial product in the fusion reactions that go on to make "more interesting" elements.  In that sense we do need helium to get life going.

Once the more complex atoms are made, however, life appears to have no further use for helium.  As Nicolau mentioned, it seems too hard to see life use helium. The neutral atom shares a spot with neon for the least reactive substance in all of chemistry, whereas the other commonly-found form of helium, the alpha particle (He2+) from radioactive decay is arguably the most reactive substance in all of chemistry. Life can only work with supremely delicate balancing of reactivity in the middle of the scale, not such crazy extremes.