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2017 (12) TMI 722 - AT - Service TaxCENVAT credit - service tax paid to various insurance companies for Group Insurance Scheme of employees - case of Departmnet is that the insurance of employees is only a welfare measure and has no relation to the manufacture of their final product and cannot be treated as an input service - Held that: - even after the amendment to the definition of input service w.e.f 1.4.2011, these services on which CENVAT credit has been denied fall in the definition of input service because they are not primarily for the personal use which has been excluded from the definition - the service charge and the service tax on insurance of plant and machinery, goods in transit, cash in transit and insurance on vehicles and laptops and also group insurance of all employees against sickness being an integral part of the manufacturing business and the same form part of the manufacturing cost of the final product and used in or in relation to the manufacture of final product - appeal allowed - decided in favor of appellant.
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