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2016 (2) TMI 336 - AT - Service TaxCenvat Credit - eligible input services after amendment - outdoor catering services, life insurance and premium - Held that:- there is specific exclusion in respect of outdoor catering service and various other services including life insurance when such services are used for primarily or personnel use of consumption of any employee in the case as per the case records the services of outdoor catering and the life insurance services were clearly received for personal use of employees is not controverted in the grounds of appeal. - Credit cannot be allowed - Decided against the assessee.
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