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2021 (4) TMI 735 - AT - Central ExciseCENVAT Credit - input services - Group Insurance Services for insurance of staff - rejection of credit on the ground that the input services were not used either in or in relation to the manufacture of final product and it is not covered under inclusion category of input services and it fall in the exclusion category provided from 01/04/2011 - HELD THAT:- The very same issue even for the period post amendment in Rule 2(l) of Cenvat Credit Rules, whereby certain services were excluded from the ambit of input services has been considered by the Hon’ble Madras High Court in the case of M/S. GANESAN BUILDERS LTD. VERSUS THE COMMISSIONER OF SERVICE TAX [2018 (10) TMI 269 - MADRAS HIGH COURT] wherein after interpreting the term ‘Group Insurance’ with the exclusion clause held that the group insurance service is admissible input service and credit was allowed. From the judgment it can be seen that identical issue has been considered by the Hon’ble Madras High Court in detail after interpreting the definition of input services and also the inclusion clause. Therefore, there is nothing more to add after the aforesaid judgment was passed. Group Insurance Service is admissible for Cenvat Credit - appeal allowed - decided in favor of appellant.
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