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2020 (2) TMI 607 - AT - Service TaxCENVAT credit - input services or not - workmen compensation insurance policy in respect of employees - HELD THAT:- It is very clear that the appellant is engaged in providing security services and detective agency service. To cover the risk of bearing the liability of payment of compensation to the employees in case of any mis-happening, appellant subscribed to said insurance policy for their employees - Therefore, the expenditure incurred was for running of the business and therefore, the said service has to be held to be input service. Therefore, the service tax paid on workmen compensation insurance premium is admissible as cenvat credit. Credit allowed - appeal allowed - decided in favor of appellant.
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