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2013 (11) TMI 716 - AT - Service TaxCenvat credit of service tax by Insurance Company on various insurances – Waiver of Pre-deposit – Held that:- Commissioner of Central Excise & Service Tax V/s Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] - Amount of insurance premium of medical claim policies/accident policies, has been indicated as a package to the employee and in the salary slip, there is no deduction indicated as amount towards insurance premium - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit - the appellant has made out a prima facie case for waiver of pre-deposit of amounts – stay granted.
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