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2019 (5) TMI 237 - AT - Service TaxCENVAT Credit - input services - insurance policy called Nagrik Suraksha Policy - period 10/2014 to 03/2016 and 04/2016 to 06/2017 - HELD THAT:- From 1.4.2011, the definition of ‘input service’ was amended to exclude certain services which also includes life insurance and health insurance services which are used primarily for personal use or consumption of an employee by exclusion Clause (c). The Commissioner (A) has relied upon the decision of the Tribunal in the case of APPLIED MICRO CIRCUITS INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2016 (2) TMI 336 - CESTAT MUMBAI] and has held that after amendment of Rule 2(l) and in view of the specific exclusion with respect to life insurance service and outdoor catering, credit is not available. The period involved in the present case pertains to October 2014 to June 2017 when these services were specifically excluded from the definition of ‘input service’ - credit cannot be allowed - appeal dismissed - decided against appellant.
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