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2018 (2) TMI 1725 - AT - Central ExciseCENVAT credit - input services - telephone services - insurance services - Held that: - telephone service is an essential part of manufacturing activity and accordingly, the appellant is entitled to avail Cenvat credit on telephone service - credit allowed. Insurance services - marine specific voyage - insurance of finished goods after place of removal - Held that: - The insurance policy taken for marine specific voyage and insurance for finished goods after place of removal have been excluded from the definition of input in terms of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011 - credit not allowed. Group insurance for employees - group gratuity scheme - Held that: - on group insurance for employees and group gratuity scheme the insurance taken on these has not been specifically excluded from the definition of input services with effect from 1.4.2011 - credit allowed. Appeal allowed in part.
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