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2018 (9) TMI 741 - AT - Central ExciseCENVAT Credit - Input Services - Club or Association Service - Life Insurance Service - Air Travel Agent Service - denial of credit on the ground that the services fall within the exclusion category specified in Rule 2 (l) (C) - Held that:- The services such as membership of club is not for the personal benefit of any employee, but are for pursuing the business activities of the appellant - credit allowed. Life Insurance Service - Held that:- It is noted that the appellant is under a statutory obligation to provide group insurance scheme in their factory for the benefit of the employees. This cannot be said to be for the personal benefit of the employees - Credit allowed. Air Travel Agent’s Service - Held that:- The said services have been availed by the officials of the appellant in regard to their business - credit allowed. Appeal allowed in toto - decided in favor of appellant.
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