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2020 (1) TMI 272 - CESTAT NEW DELHICENVAT Credit - input services - keyman mediclaim/insurance policy - case of the Department is that the life insurance policy of the keyman person, Shri Anil Singhal (Managing Director), is primarily for his personal use and not for any business purposes, and credit cannot be allowed - HELD THAT:- The issue has been decided by this Tribunal in favour of the appellant in their own case M/S. OM LOGISTICS LTD. VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, [2019 (8) TMI 1451 - CESTAT, PRINCIPAL BENCH, NEW DELHI] where it was held that appellant is entitled to benefit of cenvat credit under Rule 2 (l) of Cenvat Credit Rules on the Keyman Insurance. Credit allowed - appeal allowed - decided in favor of appellant.
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