Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 662 - AT - Service TaxCENVAT Credit - Service tax paid on premium of insurance policy - Whether the appellant would be eligible for Cenvat credit of the service tax paid on the premium of the above insurance policy - Held that:- appellant who have obtained the accident insurance policy for the workers and paid the premium for the same and this is required to be done in terms of the provisions of the Workmen’s Compensation Act, 1923. Since getting the workers, even if the contract workers, insured is the requirement of the law, insurance service has to be treated as an activity service in or in relation to the manufacture of the finished products and would be covered by definition of input service - Stay granted.
|