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2013 (9) TMI 356 - CESTAT AHMEDABADInput Service credit availed based upon the insurance policy and not a document on which service tax liability has been indicated separately – Held that:- Credit on input service would be admissible even if the appellant does not satisfy the other limbs – “Services used in relation to activities relating to business" are also shown as one of the categories eligible for "Input Service" – Insurance premium expenses are clearly expenses which are directly or indirectly in relation to manufacture of their final dutiable products. The insurance cover has direct nexus with the final products manufactured by the appellant and the payment of service tax on such insurance is clearly eligible for cenvat credit as "Input Service'' - The service tax paid on such "input service" is eligible for taking cenvat credit. Decided in favor of Assessee.
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