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2012 (5) TMI 371 - AT - Service TaxWhether the group insurance service provided to them under 'medi-claim policy' for the welfare of assessee's employees by the insurer was an input service under Rule 2 (l) of the CENVAT Credit Rules, 2004 for the assesse – Held that:- After considering the nexus of the service to the business of the assessee, the Bench included the service within the ambit of the inclusive part of the definition of 'input service' and granted the consequential benefit of CENVAT credit to the assessee. assessee's appeal allowed CENVAT Credit on GTA Service - whether GTA Service could be considered as an 'input service' as defined under Rule 2 (l) of the CENVAT Credit Rules, 2004 – Held that:- in the case of M/s. ABB Ltd. GTA Service is an ‘input service' within the statutory definition of this expression. appeal is dismissed
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