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2015 (7) TMI 1142 - AT - Central ExciseCENVAT credit - service tax paid on Group Insurance Policy taken for the family members - Group Insurance Policy taken for the family members of the employee is input service or not? - Held that: - the decision in the case of PTC Software India (P) Ltd. vs CCE Pune-III [2014 (12) TMI 498 - CESTAT MUMBAI] relied upon where it was held that the appellant is rightly entitled to take credit of Service Tax paid on insurance premium on group insurance policy as the said service is an eligible input service. Distribution of input service paid by the ISD - Held that: - the Chartered Accountant upon verification of the books of accounts of the appellant has certified the actual amount of service tax distributed by the head office to the appellant under the cover of proper and valid invoice. On the basis of such invoice, the credit has been taken by the appellant. Since, the practicing Chartered Accountant firm has certified that the credit has been distributed correctly, the same cannot be denied without adducing any other evidence proving these facts as wrong - cenvat credit distributed by the ISD and taken by the appellant based on the valid invoice, cannot be denied to the appellant. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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