2015 (12) TMI 433 - AT - Service Tax

CENVAT Credit - Service Tax paid on insurance premium - Held that - Counsel does not appear to be out of the ambit of the definition of input service under Rule 2(l) of Cenvat Credit Rules 2004 in absence of any factual dispute of revenue. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal stating that Service Tax paid on construction services for factory expansion and insurance premium for the building are admissible as Cenvat credit under Rule 2(l) of Cenvat Credit Rules, 2004. The appeal was allowed and stay application disposed of.