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2016 (7) TMI 1174 - AT - Service TaxRefund of unutilized cenvat credit - export of services - input services - service tax paid on the premium charged on group insurance scheme - Held that:- it appears that tax paid on insurance premium is eligible for availment as CENVAT Credit and the short-point for determination is the extent to which the premium does not relate to coverage of employees under the group insurance scheme. In the instant case, the appellant is charged with a premium which does not vary with the number of dependents who are additionally covered by the same insurance scheme. In other words, even if none of the dependents were within the coverage, the premium amount would not alter or vary. Accordingly no part of the premium can clearly be distinguishable as or attributable to the extension of coverage to family members. - Credit allowed - Decided in favor of assessee.
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