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2018 (4) TMI 1306 - AT - Central ExciseCENVAT credit - input service - insurance services - Rule 2(l) of CCR 2004 - Held that: - prior to the amendment in the definition of input service w.e.f 1.4.2011, the scope of input service was very wide and it includes all the services which fall in or in relation to the manufacture of final product - the appellants are entitled to CENVAT credit of service tax paid on insurance premium in respect of dependent/family members of the employees. Tribunal in the case of Ramboll Imisoft Pvt. Ltd. [2016 (6) TMI 1071 - CESTAT HYDERABAD] has allowed the service tax paid on insurance premium in respect of the dependents/family members holding that it is an input service. Appeal allowed - decided in favor of appellant.
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