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2019 (12) TMI 721 - AT - Service TaxCENVAT Credit - input service - health and life insurance policies for employees - period 2009-10 and 2010-11 - whether the said input services are excluded from the scope of input services during the relevant period? - HELD THAT:- Prior to 01.04.2011, there was no specific exclusion of any service from the definition of “input service”. It is a settled legal position that during that period any service which was used in the course of business qualified as “input service” for that business - impugned order deserves to be set aside. Even otherwise, the learned counsel has also demonstrated that they are also covered by the Employees State Insurance Act and therefore the Commissioner (Appeals) has erred in holding that they are not so covered by ESI Rules. Appeal allowed - decided in favor of appellant.
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