Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 361 - AT - Central ExciseCENVAT credit - brokerage given to the agents for arranging residential accommodation for their employees - Held that: - issue stand covered by the precedent decision of the Tribunal in the case of Gateway Terminals (I) Pvt. Ltd. v. CCE [2015 (10) TMI 1300 - CESTAT MUMBAI] wherein it was held that brokerage service being incurred for finding residential accommodation for the assessee’s employees is essential for ensuring availability of staff to carry on its business and as such has to be held as Cenvatable input service - credit allowed. CENVAT credit - Group Medical Insurance Service - Held that: - the credit has been disallowed in toto without examining as to whether any extra premium stand paid by the appellant for covering the family members of the employees, this fact is to be examined by the lower authority for which purpose the matter stand remanded - matter on remand. Appeal allowed in part and part matter on remand.
|