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2017 (6) TMI 754 - AT - Central ExciseCENVAT credit - workmen compensation insurance paid by the assessee to their labour contractors - Held that: - reliance placed in the case of M/s Hydus Technologies India Pvt Ltd. Versus CCE, C & ST, Hyderabad-II [2017 (2) TMI 538 - CESTAT HYDERABAD], where it was held that in the definition of input services it is mentioned that life insurance, health insurance etc., are excluded it is subject to the condition that such services are primarily for personal use or consumption of employee - credit allowed. Manpower recruitment and supply agency services - statutory benefits extended by the service provider to his employees and the said amounts reimbursed by the assessee - Held that: - An identical issue came up before this Bench in the case of Ultratech Cement Ltd. Vs. CC, CE&ST, Hyderabad-IV [2016 (12) TMI 381 - CESTAT HYDERABAD], where it was held that It has to be stated that such contributions are mandatory and the appellant can avail the services only by making payment of such mandatory obligations - credit allowed. Appeal allowed - decided in favor of assessee.
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