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2018 (5) TMI 101 - AT - Central ExciseCENVAT credit - Premium towards group Medical Insurance policy to employees and their families - Held that: - the premium paid in relation to coverage extended to the family members would not be eligible if separate premium is required to be paid - From the records, it is not clear whether separate premium is required to be paid for including the insurance coverage family members. To ascertain the said fact, the matter needs to be remanded to the adjudicating authority. Premium paid towards the employees located at Chennai - Held that: - appellant submits that the employees are stationed their factory at Vadodara but have been sent to Chennai for discharging certain functions, therefore, service tax paid on insurance policy of said employees are eligible to credit - This fact has also not been verified. Appeal allowed by way of remand.
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