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2017 (1) TMI 709 - CESTAT HYDERABADCENVAT credit - health insurance service - service received prior to 10.09.2004 - Held that: - it is seen that the services were composite services and the services were received after 10.09.2004 and the payment for the said service is made on 16.12.2004 and thereafter. Therefore, the contention of the department that the appellants received the service prior to 10.09.2004 is baseless. On appreciating the facts and the evidence I am convinced that the respondent has received the service after 10.09.2004 - credit allowed. Health insurance services - Held that: - The issue whether the credit availed on health insurance services prior to 01.04.2011 is covered, by the various judgments - credit allowed. Appeal dismissed - decided against Revenue.
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