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2014 (4) TMI 263 - AT - Central ExciseAvailment of CENVAT Credit - Service Tax paid by the insurance company on the group insurance taken by the respondent herein for his employees - Held that:- first appellate authority, in this case, has relied upon the judgment of Division Bench decision of the Tribunal in the case of HEG Limited [2009 (6) TMI 244 - CESTAT, NEW DELHI] and allowed the benefit of CENVAT Credit and also has relied upon the decision of Hon'ble High Court of Mumbai in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], to hold that the respondent therein are eligible to avail CENVAT Credit of Service Tax paid on the services rendered by insurance company on the group insurance taken by him for his employees - No reason to interfere with decision - Decided against Revenue.
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