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Cenvat credit is allowable of Service tax paid on the insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees

Cenvat credit is allowable of Service tax paid on the insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees - Service Tax - By: - Bimal jain - Dated:- 12-12-2015 - Reliance Industries Ltd. Vs. Commissioner, Central Excise & Service Tax (LTU), Mumbai [2015 (11) TMI 969 - CESTAT MUMBAI] Facts: The Department denied the Cenvat credit to Reliance Industries Ltd. ( the Appellant ) on the ground that .....

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decided in the Appellant's own case in RELIANCE INDUSTRIES LTD. Versus COMMR. OF C. EX. & S.T. (LTU) , MUMBAI Appeal No. E/1283/2012-Mum [2015 (7) TMI 231 - CESTAT MUMBAI] wherein it was held that such credit is available relying on the judgement of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore Versus Millipore India (P.) Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT]. Our Comments: Here, we would like to draw your attention towards the .....

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ve from April 1, 2011, one has to be very careful while determining eligibility of any Input service under Rule 2(l) of the Credit Rules. Further, effective from April 1, 2011, scope of wide interpretation of the term Input service has been further curtailed/ limited by inserting exclusion-clause in the stated definition, which, inter alia, excludes employee related services under Clause (C): (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic .....

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