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2018 (4) TMI 588 - AT - Central ExciseCENVAT credit - input service - medical insurance in respect of employees - penalty - Held that: - insurance of the employees is mandatory under factory act, therefore it is used in relation to manufacture of the final product as without employees contribution no manufacturing can take place - This Tribunal in Hinduja Founders Ltd. Vs. Commissioner of C Ex., Chennai-I [2016 (4) TMI 326 - CESTAT CHENNAI] has held that credit on the employees, insurance service is admissible - credit allowed. Penalty - Held that: - issue is debatable and in some of the judgments on these services credit have been allowed - no malafide intention can be attributed to the appellant - penalty set aside. Appeal allowed - decided in favor of appellant.
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