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ADA Cell Works Wireless Engineering Ltd Versus Commissioner of Central Excise Customs And Service Tax, Hyderabad-II

Denial of CENVAT Credit - Whether or not the appellants are entitled to CENVAT credit of service tax paid on the premium of group medi-claim and group accident policies of the employees - Held that:- CENVAT credit on group accident and group mediclai .....

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pellant is eligible for the benefit of credit of service tax paid on insurance premium for group mediclaim and accident. - Decision in the case of CST Bangalore Vs Team Lease Services Pvt Ltd [2014 (4) TMI 948 - KARNATAKA HIGH COURT] followed - Decid .....

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er or not the appellants are entitled to CENVAT credit of service tax paid on the premium of group medi-claim and group accident policies of the employees. The lower authorities have disallowed the credit on the basis that the definition of "inp .....

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issioner (Appeals) has relied upon the decision in the case of CCE Nagpur Vs Manikgarh Cement Works - E/516 of 2008 to take a view that the input service should also satisfy the quintessential requirement of the main part of the definition which requ .....

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