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2015 (12) TMI 675 - AT - Service TaxDenial of CENVAT Credit - health insurance service - Nexus with input service - Held that:- There is no dispute about the fact that insurance service was availed by the assessee in March 2011, the consideration of the same was paid by the assessee in March 2011 itself and the credit was taken in March 2011. As such, the amended provisions, which were applicable from 1-4-2011 would not be applicable to the activities which have been completed prior to the said date. - there is no dispute about the fact that insurance service was availed by the assessee in March 2011, the consideration of the same was paid by the assessee in March 2011 itself and the credit was taken in March 2011. As such, the amended provisions, which were applicable from 1-4-2011 would not be applicable to the activities which have been completed prior to the said date. - Decided against Revenue.
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