Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1003 - AT - Service TaxCENVAT credit - input services - Catering Charges - Insurance Premium on employees - Insurance charges on Vehicles - Brokerage charges paid for arranging residential premises for employees. Canteen services provided to the patients during the course of clinical test on them - Held that: - it has direct nexus with the output services of clinical test service provided by the respondent, accordingly, eligible to credit as the same does not fall in the exclusion clause of the definition of the input services - credit allowed. Insurance Service taken on the employees - Held that: - the issue is covered by the judgment in the case of ECOF Industries Pvt Ltd [2011 (2) TMI 1130 - KARNATAKA HIGH COURT], where it was held that the credit on similar issue allowed - credit allowed. Insurance Charges on vehicles - Brokerage charges for arranging accommodation for the employees - Held that: - these services are not eligible for credit - credit not allowed. Appeal allowed in part.
|