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2018 (5) TMI 302 - AT - Central ExciseCENVAT credit - input services - insurance services of employees - Man Power Recruitment Services for Assistant Pharmacist / Nursing Assistant - Held that: - The period involved is prior to 1.4.2011. The services of general insurance have been excluded from input services after 1.4.2011. The same would be eligible, in case the appellant is able to establish that these services availed for the employees of the factory - Further, if the appellants have availed credit on service tax paid in respect of employees of other units, they are not eligible for credit - These aspects have to be examined - matter remanded to the adjudicating authority for verification and reconsideration whether the appellant is eligible for credit on the said services. CENVAT credit - Man Power Recruitment Services - Held that: - Section 45 of the Factories Act, 1948 mandates for employing a person holding a certificate in the first aid treatment and for providing necessary medical facilities in the factory. Therefore, the said services are integrally connected to the manufacturing activity of the appellant and qualifies as ‘input service’ - services eligible for credit. Appeal allowed in part and part matter on remand.
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