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2018 (2) TMI 1486 - AT - Central ExciseCENVAT credit - premium paid on insurance policies - Held that: - The decision of the Hon’ble High Court in Commissioner of Central Excise & Service Tax, LTU, Bangalore v. Micro Labs Ltd 2011 (6) TMI 115 - KARNATAKA HIGH COURTdid examine the eligibility of tax paid the premium for availment of credit and held that merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit - appellant is entitled to credit of tax paid on insurance services to the extent that it pertains to its employees - appeal allowed - decided in favor of appellant.
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