Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 840 - AT - Central ExciseCENVAT credit - scope of input - ESI, Insurance and PF - whether ESI, Insurance, PF etc., would form part of the value of the Man-power Supplier Services or not - Held that: - Tribunal in number of cases laid down that the same would constitute a part of the "Man-power Service". There are various Commissionerate circulars also laying down that the service tax is required to be paid on the value including EPF and ESI contributions. In the present case, the service providers have given the break-up of the various factors, in which case, the Revenue has been able to pick-up the value of Insurance or PF etc. Presuming that the service provider would have raised only one consolidated figure bill for the entire service of Man-power Supply, the Revenue would not have been able to find out as to what is the break-up of the value of the impugned service. Credit allowed - appeal allowed - decided in favor of appellant.
|