2018 (5) TMI 21

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..... 3.2013 wherein the value of services rendered and also the service tax paid by the Bank has been mentioned - credit allowed. Group Insurance Policy - Held that: - the issue is covered by the judgement of Hon’ble Karnataka High Court in Micro Labs Ltd’s case [2011 (6) TMI 115 - KARNATAKA HIGH COURT], where it was held that Group Insurance Health Policy taken of the assessee is a service which wo .....

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..... ₹ 17,873/- paid on Insurance Policy relating to group insurance taken for the factory staff of the appellant. 4. The Ld. Chartered Accountant Shri Mukund Chauhan for the appellant submits that the Ld. Commissioner (Appeals) has disallowed the credit of service tax paid on Bank Processing Charges on the ground that necessary evidence of payment of service tax by the Bank has not been produ .....

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..... olicy to employees, it is his contention that credit is admissible in view of the judgement of Hon ble Karnataka High Court in the case of Commissioner of C. Ex. S. T, LTU, Bangalore vs. Micro Labs Ltd. 2012 (26) STR 383 (kar.). 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. On going through the records, I find that the appellant has availed credit .....

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