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2017 (3) TMI 874 - AT - Service TaxCENVAT credit - insurance service - real agent service - event management services - denial on the ground that these expenses are for personal benefit of the employees and not in relation to the business in any way - Held that: - the assessee-appellant had taken group medical claim policy for the employees and availed CENVAT credit of service tax paid for such insurance company - CENVAT credit cannot be rejected on the Group Insurance Health Policy taken by the employer - credit allowed. Real estate agent services - Held that: - these services are contracted by appellant in order to scout and procure residential accommodation for a particular class of their employees to whom they are obligated to give free accommodation due to the posts held by them - CENVAT credit of service tax paid on the services of real estate agent who help in finding residential accommodation for their employees is permitted - credit allowed. Event management services - Held that: - the services which are received by assessee-appellant as per the invoices produced before the lower authorities and before us, we find that these events are organized by assessee-appellant in order to attract more business from high network customers. The events organized are offering tickets of film shows to the said customers or organizing get to-gather to attract more capital from these high network clients - the CENVAT credit taken/availed by assessee-appellant of service tax paid for even management services cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant.
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