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2018 (12) TMI 1479 - HC - Central ExciseCENVAT Credit - input services - Group Insurance Health Policy - Real Estate Agent Service - Event Management Service. Group Insurance Health Policy - Held that:- On a plain reading of the definition of input services in Rule 2(1) of CENVAT Credit Rules ,2010 as is in existence during the period from April, 2003 to March, 2011, the amounts paid to the Insurance Companies for Insurance of the employees is input service. This is particularly, so as there is no exclusion clause therein, as was provided by the amendment in April, 2011 - taking of Insurance for the employees used in providing output service as it enables the employee to work with a peace of mind - credit allowed. Real Estate Agent Service - Held that:- The services of a Real Estate Agent is obtained by the Respondent. This for the purpose of allotting accommodation to its employees when posted at a particular station - This services would be covered by the definition of input services under Rule 2(1) of the CENVAT Credit Rules. These services enable the Respondent to keep its personnel available to provide services at a particular station. Thus, it has a nexus to the output services being provided by the Respondent - Credit allowed. Event Management Service - Held that:- These events are held/ organized by the Respondent to target people with high net worth so as to attract/ retain them as their constituents. Thus, these services are in the nature of sales promotion service and would eonomine fall within the inclusive part of definition of input service provided in Rule 2(1) of Cenvat Rules - credit allowed. Appeal dismissed - decided against Revenue.
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