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2017 (1) TMI 1460 - AT - Service TaxCENVAT credit - General Insurance Service - Rule 2(1) of CCR - Held that: - Even after amendment in the definition of ‘input service’ the General Insurance relating to the Marine Cargo and Fire and Burglary which are directly connected with the business are included in the definition of ‘input service’ - the exclusion clause is only in respect of General Insurance pertaining to motor vehicle and not to other kinds of insurance such as Marine Cargo Open Policy, Standard Fire and Special Perils Policy, Burglary Floater Policy and other properties of the company - credit allowed - appeal allowed - decided in favor of appellant.
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