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2023 (1) TMI 386 - AT - Central ExciseDenial of CENVAT Credit - premium paid for group insurance to cover employees opting for voluntary separation scheme (VSS) - HELD THAT:- The dispute stands resolved by response of the Larger Bench of the Tribunal in M/S. RELIANCE INDUSTRIES LTD., VADODRA VERSUS COMMISSIONER CENTRAL EXCISE & SERVICE TAX (LTU) , MUMBAI [2022 (4) TMI 1357 - CESTAT MUMBAI (LB)] relating to denial of credit availed in March 2007, where it was held that the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’. Appeal allowed.
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